HomeMy WebLinkAbout05-15-09Neil Warner Yahn, Esquire
Attorney I.D. No. 82278
Edward P. Seeber, Esquire
Attorney I.D. No. 76084
James Smith Dietterick & Connelly, LLP
P.O. Box 650
Hershey, PA 17033
Attorneys for Petitioner
IN RE: IN THE COURT OF COMMON PLEAS
ESTATE OF ELEANOR HASELHUHN, :CUMBERLAND COUNTY, PENNSYLVANIA
A/K/A HELEN ELEANOR HASELHUHN
DEVON HASELHUHN,
Petitioner
v.
WACHOVIA BANK, N.A.,
GARY E. FRENCH, Esquire
Respondents
ORPHANS' COURT DIVISION
NO. 1126 Year 2008
,~ ~ ~~,
Y ~ ~ -7
-V ~_ 1
.~.i
-~: ,
-
?
_. cn
;~ ...
--q-, ~-,
`? _y ~.~~
~,
PETITION FOR PROPOSED DISTRIBUTION
AND OBJECTIONS TO RELEASE
AND NOW comes the Petitioner, DEVON HASELHUHN (herein "Petitioner"), by and
through her attorneys JAMES, SMITH, DIETTERICK AND CONNELLY, LLP, and hereby
files this Petition for Proposed Distribution and Objections to Release for the reasons set forth
below:
1. Petitioner, is an adult individual residing at 422 East Winding Hill Road, Mechanicsburg,
Pennsylvania, 17055 and the granddaughter of the decedent, Eleanor Haselhuhn a/k/a Helen
Eleanor Haselhuhn (herein the "Decedent").
2. Decedent died on October 13, 2008 a resident of Cumberland County, Pennsylvania.
cam,
3. Decedent's husband, Donald H. Haselhuhn, predeceased her and the couple had two children,
namely Michael Haselhuhn (herein "MichaeP') and Mary Ann Haselhuhn, now Mary Ann
Mohr (herein "Mary Ann")
4. Michael also predeceased the Decedent.
5. Petitioner is the daughter and only child of Michael.
6. As a result, Petitioner and Mary Ann are the sole beneficiaries of Decedent's Estate (herein
the "Estate")
7. Decedent's Last Will and Testament dated July 11, 1991 and Codicil dated August 19, 2006
(herein the "Will' collectively) were admitted to probate by the Register of Wills of
Cumberland County, Pennsylvania. A true and correct copy of the Will is attached as Exhibit
«A„
8. On or about November 26, 2008, Alan Kotz (the Decedent's brother-in-law), Gary E. French,
Esq., and Respondent, Wachovia Bank, N.A. (herein by name or collectively as the
"Respondents"), were appointed Co-Administrators of the Estate.
9. On or about March 15, 2009, Alan Kotz was discharged as a Co-Administrator due to
physical incapacity, and since said date, Gary E. French, Esq. and Wachovia Bank, NA serve
as Co-Administrators.
10. The Petitioner and MaryAnn share equally under the probate assets that pass under the Will.
11. As of February 1, 2009, Decedent's Estate contained Five Million Four Hundred Twenty
Two Thousand Five Hundred Forty Six Dollars and Twenty Cents of assets ($5,422,546.20).
12. Petitioner is desirous of receiving a Three Hundred Thousand ($300,000.00) interim cash
distribution to purchase a house for her mother, provided however, contemporaneous with
the filing of this pleading, Petitioner is filing a pleading against Mary Ann for unduly
-2-
influencing the Decedent into transferring various accounts into joint name with her and
changing various designated beneficiary forms for certain annuities.
13. In response to Petitioner's request for the distribution, Respondents sent Petitioner a Family
Settlement Agreement which included a schedule of proposed distribution set forth as Exhibit
«B„
14. In particular, the Respondents have reported MaryAnn as the rightful owner of assets held in
joint accounts with the Decedent totaling in excess of $2,400,000 (herein "Joint Property")
and as further described in the attached Federal Estate Tax Return Form 706 set forth as
Exhibit "C" (specifically Schedule E thereof) (herein "Estate Tax Return").
15. In addition, Respondents have reported MaryAnn as the designated beneficiary of certain
Annuities totaling approximately in excess of $300,000 as further compiled on Schedule I of
the Estate Tax Return.
16. Mary Ann will receive approximately another $1,024,826 of Probate assets passing under the
Will.
17. Petitioner has filed objections to the Joint Account and Annuity Designated Beneficiary
Forms against Mary Arai contemporaneous with this pleading, citing undue influence on the
Decedent.
18. Pending the adjudication of the claims filed in the Petition for Relief, Petitioner request the
interim distribution be completed and the claims against Mary Ann preserved which maybe
arguably waived by executing the Family Settlement Agreement.
-3-
WHEREFORE, Petitioners respectfully request this Honorable Court to award a Citation directed
to the Respondents to show cause why the Interim Distribution should not be made to the Petitioner
to purchase certain real property and such other relief as the Court deems proper.
Respectfully submitted,
JAMES, SMITH, DIETTERICK & CONNELLY,
LLP
Date: May iS, 2009 By:
Neil . Ya ,Esq.
Atto ey I.D. No. 82278
Ed and P. S ber
Atto ey I. . No. 76084
134 Sipe venue
Hummelstown, PA 17036
(717) 533-3280
Attorney for Petitioner
-4-
VERIFICATION
I, Devon Haselhuhn, verify that the facts set forth in the foregoing document are true and
correct to the best of my information, knowledge and belief. I understand that false statements
herein are made subject to the penalties of 18 Pa. C.S. §4904, relating to unsworn falsification to
authorities.
Date: _~/~~y~ ~ --
DEVON HA LHUHN
LAST WILL AND TESTAMENT OF
ELEANOR HAS ELHUHN
I, ELEANOR HASELHUHN, of the Borough .of Camp Hill,
Cumberland County, Pennsylvania, do hereby make this my Last Will
and Testament, revoking any former Wills and Codicils made by me.
FIRST: I am married to Donald H. Haselhuhn, and all refer-
ences to my husband in this Will are to him. I have two chit=
dren: Michael Haselhuhn (born March 19, 1953); and Mary Ann
Haselhuhn (born June 17, 1956). These and any other children
born to or adopted by my husband and me are described in this
Will as "my children," or as "a chil d of mine." Any person born
to or adopted by a child of mine is described in this Will as the
"issue" of a child of mine. Provided, however, no adopted person
shall benefit hereunder unless the order or decree of adoption is
entered before such adopted person attains the age of twenty-one
(21) years.
SECOND: I make the following specific bequests:
(1) I give my tangible personal property and all
insurances thereon to my husband, Donald H. Haselhuhn, or, if he
does not survive me, I give my china, silver, breakfront and the
contents thereof to my daughter, Mary Ann Haselhuhn, and the
balance of said tangible personal property to my children who are
living at my death to be divided equitably among or between them
as they may determine, or, if they are unable to agree, as my
-1-
EXHIBIT
Executor shall determine, after considering the wishes of such
children. I have complete confidence that my husband, my children or
my Executor will honor any written instructions that I may leave with
regard to said tangible personal property. Any such property not so
distributed shall be sold, and the proceeds added to my residuary
estate to pass as hereafter described.
(2) If my husband, Donal d H. Haselhuhn, predeceases me, I
give and bequeath unto the National Multiple Sclerosis Society,
Central Pennsylvania Chapter, without restriction as to use, cash,
securities or other property in an amount equal to ten percent (10%)
of my gross estate as finally fixed in the federa-1 estate tax pro-
ceeding for my estate.
THIRD: If my husband, Donald H. Haselhuhn, shall survive me, I
bequeath to my Trustee, hereinafter named, IN TRUST NEVERTHELESS,
cash, securities or other property in the amount described below to
be known as the "Bypass Gift." My Executor or my Trustee shall
divide the Bypass Gift into two separate, equal shares, one share to
be known as the "Non-Skip Trust", and the other share to be known as
the "Skip Trust." As hereinafter provided, my Executor or my Trustee
shall, if necessary, further subdivide the Skip Trust in order to
create a separate trust to be known as the "Overflow Trust."
(1) The Bypass Gift shall be $600,000, subject however, to
Paragraphs (2) and (3) below.
(2) The Bypass Gift shall increase or decrease, based upon
the availability of my federal unified credit for estate and
-2-
gift taxes and the maximum allowable federal estate tax credit
for state death taxes (but only to the extent that the use of
such state death tax credit does not increase the death tax
payable to any state), whether due to statutory changes, lifetime
gifts in excess of the federal unified estate and gift tax
exemption-equivalent amounts, or any other transfer which affects.
the availability of my federal credits aforesaid.
(3) The Bypass Gift shall decrease., even to zero, if
necessary to reduce federal estate tax payable as a result of my
death to zero (excluding, however, any federal estate tax due as
a result of an excess retirement accumulation under Section 4980A
of the Internal Revenue Code of 1986, as amended, or such similar
section as may then be in effect), considering that my intention
is to fund the Bypass Gift by using my available federal unified
credit for estate and gift taxes and my federal estate tax credit
for state death taxes and to eliminate federal estate tax on the
balance of my federal taxable estate by using the federal estate
tax unlimited marital deduction.
FOURTH: I give, .devise and bequeath the rest, residue and
remainder of my estate, real and personal, to my husband. Should
he not survive me, I give, devise and bequeath such rest, residue
and remainder to my Trustee, hereinafter named, IN TRUST NEVER-
THELESS, to be held, administered and distributed for all purpos-
es as part of the Bypass Gift.
C1t~t ~j /`~ ..~-t/
-3-
FIFTH: The Non-Skip Trust sha 11 be held, administered and
distributed as follows:
(1) My Trustee shall pay to or apply for the benefit
of any one or more of my husband, my daughter, Mary Ann
.Haselhuhn, and her issue, until division into shares pursuant to
Paragraph (5), all of the net income from the Non-Skip Trust in
convenient installments in such shares and proportions as my
Trustee in its sole discretion shall .determine primarily for the
medical care, education, support and maintenance in reasonable
comfort of my said husband, my daughter, Mary Ann Haselhuhn, and
her issue, taking into consideration to the extent my Trustee
deems advisable any other income or resources of my said husband,
my daughter, Mary Ann Haselhuhn, and her issue, known to my
Trustee, considering that my husband is the primary object of my
bounty.
(2) Prior to division into shares pursuant to Para-
graph (5), my Trustee may pay to or apply for the benefit of any.
one or more of my said husband, my daughter, Mary Ann Haselhuhn,
and her issue, such sums from the principal of the Non-Skip Trust
in such shares and proportions as in its sole discretion shall be
necessary or advisable from time to time for the medical care,
education, support and maintenance in reasonable comfort of my
said husband, my daughter, Mary Ann Haselhuhn, and her issue,
taking into consideration to the extent my Trustee deems advis-
able any other income or resources of my said husband, my daugh-
-4-
ter, Mary Ann Haselhuhn, and her issue, known to my Trustee;
considering that my husband is the primary object of my bounty.
Any payment or application of benefits for a beneficiary pursuant
to this Paragraph. shall be charged against this Trust as a whole
rather than against the ultimate distributive share of such
beneficiary to whom or for whose benefit the payment is made.
(3) In addition to the income and discretionary
payments of principal from this Trust, there .shall be paid to my
said husband during his lifetime from the principal of this Trust
upon his written request during the last month of each fiscal
year of the Trust an amount not to exceed during such fiscal year
the amount of -Five Thousand. Dollars ,~'~#~
- ($5, 6D0)~ or five percent (50)
of the aggregate value of the principal of the Non-Skip Trust on
the last day of such fiscal year without reduction for the
principal payment for such fiscal year, whichever is greater.
This right of withdrawal is noncumulative, so that if my said
husband does not withdraw, during such fiscal year, the full
amount to which he is entitled under this Paragraph, his right to
withdraw the amount not withdrawn shall lapse at the end of that
fiscal year.
(4) My husband shall have a special power to appoint
all or any portion of the Non-Skip Trust during his lifetime by
written document, delivered to my Trustee, referring expressly to
this Article, or by Will, validly executed and attested referring
expressly to this Article, among such other person or persons
-5-
hereinafter named or described absolutely or in trust, as he may
indicate. This special power of appointment is exercisable only
in favor of a child of mine as described in this Will (including
Michael Haselhuhn) or to the issue of any such child. My afore-
said husband shall have no power to appoint the principal of this
fund or income accumulated thereon to himself, his estate, to his
creditors, or to the creditors of his estate. My Trustee may
rely upon an attested Will probated in any state that otherwise
meets the requirements of this Paragraph.
(5) In default of the exercise of such power of
appointment by my said husband, or insofar as any part of the
Non-Skip Trust shall not be effectively appointed, then upon the
death of my said husband, the entire remaining principal of the
Non-Skip Trust, or the part of such trust not effectively ap-
pointed shall be distributed to my daughter, Mary Ann Haselhuhn,
or to her then-surviving issue, per stirpes, otherwise to my
then-surviving issue, per stirpes. Provided, however, that my
Trustee may, in its sole and absolute discretion, add such
property to the Skip Trust hereinafter provided {for the benefit
of my issue).
(6) If at the time of my death, or at any later time
prior to final distribution hereunder, my said husband and all my
issue are deceased and no other disposition of the property is
directed by the Non-Skip Trust, then and in that event only, the
then-remaining property of this Trust, together with any undis-
~r
~'-~~Z~-rte iZ~~-ems u~'.~~
-6-
tributed income, shall be divided and paid over and distributed
one-half (;) to those persons then living who would then be my
.heirs, their identities and respective shares to be determined in
accordance with the law then in effect in the Commonwealth of
Pennsylvania, as if I had then died intestate, and one-half
(_)
to those persons then living who would then be my husband's
heirs, their identities and respective shares to be determined in
accordance with the law then in effect in the Commonwealth of
Pennsylvania, as if he had then died intestate.
SIXTH: The Skip Trust shall be divided, held, administered
and distributed as follows:
(1) My Executor or my Trustee shall fund the Skip
Trust with the largest fractional share of principal that can
pass free of federal generation-skipping transfer (GST) tax by
the use of my GST exemption provided in Section 2631 of the
Internal Revenue Code of 1986, as amended, as in effect at the
time of my death, reduced by the aggregate amount, if any, of
such GST exemption allocated to my lifetime transfers. For the
purposes of establishing such amounts, the values finally fixed
in the federal estate tax proceeding for my estate shall be used.
The fractional share not passing to the Skip Trust, if any, shall
constitute the "Overflow Trust", which shall be held, adminis-
tered and distributed as a separate trust according to the terms
of Paragraphs (2) through (7) of this Article, except that the
life beneficiary shall, in addition, have a testamentary special
-7-
power to appoint the Overflow Trust among such life beneficiary's
issue or to such life beneficiary's creditors, or to the credi-
tors of his estate. Such life beneficiary shall have no power to
appoint to himself or to his estate. My Trustee ,may rely upon a
Will probated in any state so long as the Will contains a
specific reference to this Article. I recognize .that the Skip
Trust may absorb the entire trust estate, in which case the
Overflow Trust shall not be funded.
(2) My Trustee shall pay to or apply for the benefit
of my husband and my son, Michael Haselhuhn (hereinafter the
"life beneficiary"), and his issue, all of the net income in
convenient installments and so much of the principal of the trust
estate as my Trustee in its sole discretion shall determine for
the education, medical care, support and maintenance in reason-
able comfort of my husband and such life beneficiary, and his
issue, taking into consideration to the extent my Trustee deems
advisable, any other income or resources of my husband and such
life beneficiary, and his issue, known to my Trustee. I autho-
rize but do not require my Trustee to distribute so much of the
principal of the trust estate as my Trustee shall determine in
its sole discretion to enable the life beneficiary, or his issue,
to acquire a principal residence, or to acquire a business in
which such beneficiary actively participates.
(3) In exercising the discretions conferred by this
Article, I suggest to my Trustee, but do not require, that my
~~C~-~2~'--~--cw ~~~-Qom'-~°_~LC~
-8-
Trustee make distributions to my husband only after he has
exhausted other sources and assets available to him (excluding
the Non-Skip Trust). I further suggest, but do not require, that
my Trustee distribute approximately thirty percent (300) of the
net income of the trust estate to or for the benefit of the issue
of the life beneficiary and the remaining net income to or for
the benefit of the life beneficiary. Nevertheless, the discre-
tion of my Trustee shall be absolute in all matters of distribu-
tion, including both principal and income distributions.
(4) Upon the death of my husband and upon the death of
the life beneficiary, the Trustee may pay the-expenses of his
last illness, and funeral and burial expenses, if the estate of
my husband, or of the life beneficiary should be inadequate or
inappropriate for the purpose.
(5) Upon the death of the life beneficiary, the
principal of the trust estate, including any income that may be
accrued or undistributed, shall be distributed to or among such
of the living issue of the life beneficiary as he shall specifi-
cally appoint in his Last Will and Testament by specific refer-
ence to this Article. The life beneficiary shall have no power
to appoint such trust property and accumulated income to himself,
to his estate, to his creditors or to the creditors of his
estate.
(6) In default of the exercise of such power of
appointment by the life beneficiary, or insofar as any part of
-~.~
-9-
the trust estate, including any income that may be accrued or
undistributed, shall not be effectively appointed, then upon the
death of said life beneficiary, the entire remaining part or all
of the trust principal, including any income that. may be accrued
or undistributed, shall be divided into separate equal shares so
as to provide one (1) share for each then-living child of the
life beneficiary and one (1) share for each deceased child of the
life beneficiary who shall leave issue then living. Each such
separate equal share shall be distributed free of all trusts
created hereunder except for the continuing trust protection
provided in Article Seventh hereof. -The share provided for each
deceased child of the life beneficiary who shall leave issue then
living shall be distributed per stirpes to such issue, subject,
however, to the continuing trust protection provided in Article
Seventh hereof.
(7) If the life beneficiary shall die without leaving
issue then living, then the entire remaining part or all of the
principal of the trust estate including any income that may be
accrued or undistributed, shall be distributed per stirpes among
my issue living at the date of such distribution (or otherwise to
those persons described in Paragraph (6) of Article Fifth above),
subject, however, to the continuing trust protection provided in
Article Seventh hereof.
i
-10-
SE- VEAlTH: (1) If any share hereunder becomes distributable
to a beneficiary who has not attained the age of twenty-five (25)
years, then my Trustee shall retain possession of such share in
trust for such beneficiary until such beneficiary attains the age
of twenty-five (25) years, using so much of the net income and
principal of such share as my Trustee deems necessary to provide
for the proper medical care, education, support and maintenance
in reasonable comfort of such beneficiary, taking into consider-
ation to the extent my Trustee deems advisable any other income
or resources of such beneficiary or his or her parents known to
my Trustee. Any income not so paid or applied may be accumulated
and added to the principal.
(2) I authorize but do not require my Trustee to
distribute so much of the net income or principal of such share
as my Trustee shall determine in its sole discretion to enable
such beneficiary to acquire a principal residence or to acquire a
business in which such beneficiary actively participates. Such
beneficiary's share shall be paid over and distributed to such
beneficiary upon attaining the age of twenty-five (25) years, or
if he or she shall sooner die, to his or her executors or admin-
istrators. I recommend that my Trustee consider distributing all
income from such share to such beneficiary when such beneficiary
attains the age of twenty-one (21) years. My Trustee shall have
with respect to each share so retained all the powers and
~' ~ -, j
-11-
discretions had with respect to the trusts created herein generally.
EIGHTH: Anything in this Will to the contrary notwithstanding,
no trust created herein shall continue beyond twenty-one (21) years
after the deaths of one, the last to die of my issue living at the
time of my death; and two, all issue, living at the time of my death,
of the individual serving as President of the United States at my
death and all issue, living at the time of my death, of said indi-
vidual's five (5) immediate predecessors in said office; upon the
expiration of such period, all trusts shall terminate and all the
assets thereof shall be distributed to those beneficiaries (and in
the same proportions) as are then entitled to receive the income
therefrom.
NINTH: If any beneficiary and I should die under such circum-
stances as would render it doubtful whether the beneficiary or I died
first, then it shall be conclusively presumed for the purposes of
this my Will that said beneficiary predeceased me.
TENTH: (1) I name as my Executor my husband, Donald H.
Haselhuhn. If he is unable or unwilling to serve, I name Hamilton
Bank, 3516 Market Street, Camp Hill, Cumberland County, Pennsylvania,
Heath L. Allen, Camp Hill, Cumberland County, Pennsylvania, and my
brother-in-law, Allen Kotz, as my Co-Executors. I direct that my
Executor or my alternate Co-Executors, herein referred to as my
Executor regardless of number or gender, serve without bond in any
jurisdiction in which called upon to act.
-12-
(2) I name Hamilton Bank, Heath L. Allen and Allen
Kot2 as my Co-Trustees. I direct that my Co-Trustees, herein
referred to as my Trustee regardless of number or gender, serve
without bond in any jurisdiction in which called upon, to act.
(3) I designate Cumberland County, Pennsylvania, as
the situs of all trusts created hereunder. Should either indi-
vidual Co-Trustee or alternate Co-Executor be unable or unwilling
to serve in a fiduciary capacity, Heath L. Allen, or the law firm
with which he is associated or was last associated, shall select
as successor co-fiduciary a practicing attorney or certified
public accountant who resides in Cumberland County, Pennsylvania.
It is my intention that two (2) individuals will serve with
Hamilton Bank as my Co-Trustees at all times, and that at least
one of these individuals will be a resident of Cumberland County,
Pennsylvania.
(4) For services as Executor and Trustee, my Executor
and Trustee shall receive reasonable compensation.
ELEVENTH: (1) I give to any Executor and to any Trustee
named in this Will or any Codicil hereto or to any successor or
substitute Executor or Trustee all of the powers enumerated in
this Will and all of the powers applicable by law to fiduciaries
in the Commonwealth of Pennsylvania and in particular through the
Pennsylvania Probate, Estates and Fiduciaries Code, as effective
and as in effect on the date hereof, during the administration
and until the completion of the distribution of my estate, and
--,
-13-
until the termination of all trusts created in this Will or any
Codicil hereto and until the completion of the distribution of
the assets of such trusts. I direct that all .such powers shall
be construed in the broadest possible manner and shall be exer-
cisable without court authorization.
(2) In determining the federal estate and income tax
liabilities of my estate, my Executor shall have discretion to
select the valuation date and to determine whether any or all of
the allowable administration expenses in my estate shall be used
as federal estate tax deductions or as federal income tax deduc-
tions and shall have the discretion to file a. joint income tax
return with my husband.
(3) If at any time any trust created hereunder (or any
share thereof if the trust shall have been divided into shares)
shall be of such value that, in the opinion of my Trustee, the
administration expense of holding the assets contained therein in
trust is not justified, my Trustee, in its absolute discretion,
may terminate such trust and distribute the trust property to the
person or persons then entitled to receive or have the benefit of
the income therefrom or the legal representative of such person.
If there is more than one income beneficiary, my Trustee shall
make such distribution to such income beneficiaries in the
proportion in which they are beneficiaries or if no proportion is
designated in equal shares to such beneficiaries.
~i~ ~,
-14-
(4) My Executor and Trustee are .authorized and empow-
ered to acquire and to retain, either permanently or for such
period of time as my Executor or Trustee may determine, any
assets, including the capital stock of any closely held corpora-
tion, whether such assets are or are not of the character ap-
proved or authorized by law for investment by fiduciaries and
whether such assets do or do not represent an overconcentration
in one investment.
(5) My Executor and my Trustee are authorized and
empowered to disclaim any interest, in whole or in part, of which
I; my Executor, or my Trustee, may be the beneficiary, devisee,
or legatee, by executing an appropriate instrument (in accordance
with section 2518 of the Internal Revenue Code of 1986, as
amended, or such similar section as may then be in effect).
(6) My Executor and Trustee are authorized and empow-
ered to sell at public or private sale, or exchange, and to
encumber or lease, for any period of time, any real or personal
property and to give options to buy or lease any such property.
Additionally, my Executor and Trustee are authorized and em-
powered to compromise claims, to borrow from anyone (including a
fiduciary hereunder) and to pledge property as security therefor,
to make loans to and to buy property from anyone (including a
fiduciary or beneficiary hereunder); provided that any such loans
shall be adequately secured and at a fair interest rate.
-15-
(7) My Executor and Trustee are authorized and empow-
ered to allocate property, charges on property, receipts and
income among and between principal or income, or partly to each,
without regard to any law defining principal and income.
TWELFTH: (1) My Trustee may hold any property distributed
to it hereunder, whether by my Executor or otherwise, in one or
more separate trusts, either on identical terms or, to the extent
that the terms of the trust are severable into distinctly sepa-
rate shares, on terms reflecting such separate shares. Further-
more, my Executor may, by an instrument in writing delivered to
my Trustee, direct my Trustee to hold a specified portion of a
trust created hereunder as a separate trust. Any such direction
shall be effective as of the date of my death.
(2) My Trustee may,. at any time and from time to time,
divide any trust hereunder into two or more separate trusts
(based on the fair market value of the trust assets at the time
of the division) and combine two or more trusts hereunder with
substantially identical terms (whether or not such trusts were
previously separated from one trust).
(3) If a trust is held as, or divided into, separate
trusts, my Executor~or my Trustee, as the case may be, may, at
any time prior to a combination of such trusts, (a) make differ-
ent tax elections (including the allocation of the GST exemption)
with respect to each separate trust, (b) expend principal and
exercise any other discretionary powers with respect to such
~~~~r ~~Cd.~~c~
-16-
separate trusts differently, (c) invest such separate trusts
differently, and (d) take all other actions consistent with such
trusts being separate entities. Further, the donee of any
special power of appointment, if applicable, with respect to a
trust so divided may exercise such power differently with respect
to the separate trusts created by the division.
(4) I anticipate that my Executor or my Trustee, as
the case may be, may hold property as one or more separate trusts
or divide trusts hereunder for both tax and administrative
reasons. For example if my Executor decides to allocate .some or
all. of my GST exemption to any trust created .under the Bypass
Gift, my Trustee may determine it to be desirable to create
separate trusts in order that no trust hereunder has an inclusion
ratio (as defined in Section 2642(a)(1) of the Internal Revenue
Code of 1986, as amended) other than zero or one.
(5) I exonerate my Executor and my Trustee from any
liability arising from any exercise or failure to exercise these
powers, provided the actions (or inactions) of my Executor or my
Trustee are taken in good faith.
THIRTEENTH: No person who at any time is acting as a co-
trustee (if any) hereunder shall have any power or obligation to
participate in or to exercise any discretionary authority that I
have given to my Trustee to pay principal or income to such
person, or for his or her benefit or in relief of his or her
~~ lG~~~ ~~ ~~~~~~
i
~~
-17-
legal obligations. Such discretionary authority shall be exer-
cised solely by the disinterested co-trustee.
FOURTEENTH: No interest of any beneficiary under this Will,
any Codicil hereto, or any trust created herein, shall be subject
to anticipation or to voluntary or involuntary alienation.
FIFTEENTH: All estate, inheritance, succession and other
death taxes imposed or payable by reason of my death and interest
and penalties thereon with respect to all property comprising my
gross estate for death tax purposes, whether or not such property
passes under this Will, shall be paid out of the residue of my
estate, as if such taxes were expenses of administration, without
apportionment or right of reimbursement. I authorize my Executor
and Trustee to pay all such taxes at such time or times as deemed
advisable.
IN WITNESS WHEREOF, I have set my hand and seal on this my
Last Will and Testament this ~`~"!J day of ~~r"<"c'~:~-~..~
t" , 1991 .
ELEANOR HASELHUHN - (SEAL)
SIGNED, SEALED, PUBLISHED, and
DECLARED by ELEANOR HASELHUHN,
as and for her Last Will and
Testament, on the day and year
last above written, in the
presence of us, who, at her
request, in her presence, and
in the presence of each other,
a"11 being present at the same
time, have hereunto subscribed
our names as witnesses:
-18-
SELF-PROVING AFFIDAVIT
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN SS.
WE, ELEANOR HASELHUHN and HEATH L. ALLEN
and ELEANOR M. ALLEN 'the
Testatrix and the witnesses, respectivel
to the attached or foregoing instrument,ybeingsfirstedul re signed
do hereby declare. to the undersigned authority that the Testatrix
signed and executed the instrument as her Last Will and that she
had signed willingly (willingly directed another to sign for
her), and that she executed it as her free and voluntary act for
the purposes therein expressed, and that each of the witnesses,
in the presence and hearing of the Testatrix,, signed the Will as
witness and to the best of his or her knowledge the Testatrix was
at that time eighteen (18) years of age or older, of sound mind,
and under no constraint or undue influence.
~~f"~ "r`..1 ~`~c
ELEANOR HASELHUHN, Testatrix
Witness
~~°~* 'L ~~ .'I~~ jrF
Witness ~ r
Witness
Subscribed, sworn to, and acknowledged before me by ELEANOR
HASELHUHN, the Testatrix, and subscribed and sworn to before me
by _~;ATH T, nr r ~rT
' and
~T,F.ANnR M nr r err witnesses , this 11th day
of July 1991.
~ ~:
Notary P~alblic
NOTARIAL SEAL
KATI-IR'/tJ C. HOLLINGER, Notary PubliO
Harrisburg, Dauphin County
-19- -`A COn7M1u91Un (Lx fires Febr~ar,_~3, 1995
Delete the following paragraph from the last will and testament of
Eleanor Haselhuhn:
Number Two
If my husband, Donald H. Haselhuhn, pre-deceases me, I give and bequeath
unto the National Multiple Sclerosis Society, Central Pennsylvania Chapter,
without restriction as to use, cash, securities or other property, in an amount
equal to ten percent (10%) of my gross estate as finally fixed in the federal estate
tax proceedings for my estate.
Signed ~ j ''~~-/~i~~~~-~~a~ ~ ~ / y ~- ~ ~
Witnesses
~~~
~ ~!~a-~~ i ~ ~~~
COMMONWEALTH OF PENNSYLVANIA
Notarial Seal i
Michelle C. Quaca, Notary Public
Camp Hill Boro, Cumberland County ~~/~~//o ~ ~A~~~
My commission E~ires July 30, 2010 Z. ~/
Member, Pennsylvania Association of Notaries
IN RE: : IN THE .COURT OF COMMON PLEAS
ESTATE OF ELEANOR HASELHUHN, :CUMBERLAND COUNTY, PENNSYLVANIA
A/K/A
HELEN ELEANOR HASELHUHN :ORPHANS' COURT DIVISION
No. 1126 Year 2008
CONSENT TO
FAMILY SETTLEMENT AGREEMENT
DEVON HASELHUHN hereby consents to the Family Settlement Agreement (the
"Agreement'), and acknowledge that a copy of the Agreement, including all Exhibits
thereto, has been provided to her.
DEVON HASELHUHN
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF
On this, the day of May, 2009, before me, the undersigned officer,
personally appeared DEVON HASELHUHN, known to me (or satisfactorily proven) to
be the person whose name is subscribed to the within instrument, and acknowledged
that she executed the same, in the capacities indicated, as her free and voluntary act
for the purposes expressed therein.
IN WITNESS WHEREOF, I have set my hand and official seal.
Notary Public
Page -12-
EXHIBIT
IN RE: : IN THE COURT OF COMMON PLEAS
ESTATE OF ELEANOR HASELHUHN, :CUMBERLAND COUNTY, PENNSYLVANIA
A/K/A
HELEN ELEANOR HASELHUHN :ORPHANS' COURT DIVISION
: No. 1126 Year 2008
FAMILY SETTLEMENT AGREEMENT
THIS AGREEMENT made this ~ day of May, 2009:
WITNESSETH:
I. THE CIRCUMSTANCES leading up to the execution of this Agreement are as
follows:
1. Eleanor Haseihuhn a/k/a Helen Eleanor Haselhuhn (the "Decedent"), a
widow, died testate on October 13, 2008, a domiciliary of Cumberland County
Pennsylvania.
2. The Decedent's Last Will and Testament dated July 11, 1991 and Codicil
dated August 19, 2006 (collectively, the "Will") were admitted to probate by the Register
of Wills of Cumberland County, Pennsylvania (the "Register"). A true and correct copy
of the Will is attached hereto as Exhibit "A," and is incorporated herein by reference.
3. On November 26, 2008, the Register duly appointed Alan Kotz a/k/a Allen
Kotz, Gary E. French, Esq. and Wachovia Bank, Co-Administrators, d.b.n.c.t.a of the
Decedent's Probate Estate (that property which is disposed of pursuant to the terms of
the Decedent's Will or by intestate succession).
4. By Court Order dated March 15, 2009 ("Order"), Alan Kotz a/k/a Allen
Kotz ("Mr. Kotz') was discharged as a Co-Administrator due to physical incapacity, and
Wachovia Bank and Gary E. French, Esq. were ordered to continue serving as the Co-
Administrators of the Decedent's Probate Estate without the appointment of a
successor individual Co-Administrator to serve in Mr. Kotz's stead. Wachovia Bank and
Gary E. French, Esq. are hereinafter collectively referred to as the "Co-Administrators").
A true and correct copy of the Order is attached hereto as Exhibit "B," and is
incorporated herein by reference.
Page -1-
5. The Decedent's daughter, Mary Ann Mohr, formerly known as Mary Ann
Haselhuhn, and Decedent's grandaughter, Devon Haselhuhn (collectively, the
"Beneficiaries"), are the sole beneficiaries of Decedent's Probate Estate.
6. The Decedent owned two (2) parcels of improved residential real property
in Cumberland County, Pennsylvania, which are commonly known as: (i) 492 N. 25tH
Street, Camp Hill, Pennsylvania 17011 (Decedent's Residence"); and, (ii) 422 E.
Winding Hill Road, Mechanicsburg, Pennsylvania 17055 ("Mechanicsburg Property")
(collectively the "Pennsylvania Properties").
7. The Decedent's daughter-in-law, Lannetta Haselhuhn ("Lannetta"),
resides in the Mechanicsburg Property, but does not wish to purchase the
Mechanicsburg Property from the Decedent's Probate Estate.
8. The Beneficiaries approved the Co-Administrators' decision to permit
Lannetta to reside in the Mechanicsburg Property for fihe short term (i.e., until Spring
2009, when the Mechanicsburg Property would be listed for sale). Moreover, the
Beneficiaries requested that the Co-Administrators forego rent on the Mechanicsburg
Property. The Beneficiaries also approved, as an administration expense of the
Decedent's Probate Estate, the payment of up to $2,000 in heating fuel oil costs for the
Mechanicsburg Property.
9. The Co-Administrators have filed an Exemplified Copy of the
Pennsylvania Probate Proceedings with the County Clerk of Burnet County, Texas in
order to market and sell the Decedent's unimproved real property located in Burnet
County Texas, which is commonly known as Lots 37026 and 37027 in Horseshoe Bay,
a subdivision located in Burnet County, Texas (collectively, the "Texas Properties").
10. The Beneficiaries do not wish to receive either the Texas Properties or the
Pennsylvania Properties in kind, and desire the Co-Administrators to sell these
properties and distribute the net proceeds to the Beneficiaries.
11. At present, the Co-Administrators have not entered into Listing
Agreements with realtors for either the Texas Properties or the Pennsylvania
Properties, but will do so in the near future.
12. Pursuant to Article Second of the Decedent's Will, Mary Ann Mohr is the
sole beneficiary of the Decedent's tangible personal property. The tangible personal
property consists of the Decedent's household goods and furnishings, car and coin
collection. These assets have an appraised value totaling $60,682. The Decedent's
Page -2-
tangible personal property has been fully distributed to Mary Ann Mohr pursuant to
Article Second of Decedent's Will.
13. The Decedent's net Probate Estate passes to the "Eleanor Haselhuhn
Non-Skip Trust" and the "Eleanor Haselhuhn Skip Trust" pursuant to Articles Third and
Fourth of the Decedent's Will.
14. The terminating events of the various trusts created under the Decedent's
Will (as set forth in Articles Fifth, Sixth and Seventh of the Decedent's Will) have all
occurred. The Decedent's husband, Donald H. Haselhuhn, predeceased the Decedent
on August 8, 1994. The Decedent's daughter, Mary Ann Mohr (formerly, Mary Ann
Haselhuhn), has attained 25 years of age. The Decedent's son, Michael H. Haselhuhn,
predeceased the Decedent on March 5, 2005. Michael H. Haselhuhn's only child,
Devon Haselhuhn, is 29 years of age, having been born on February 19, 1980.
15. The Co-Administrators intend to distribute the Decedent's net residuary
Probate Estate as follows: (i) Fifty Percent (50%) directly to Mary Ann Mohr (formerly,
Mary Ann Haselhuhn), the sole remainder beneficiary of the Eleanor Haselhuhn Non-
Skip Trust established under Article Fifth of the Decedent's Will; and, (ii) Fifty Percent
(50%) directly to Devon Haselhuhn, the sole remainder beneficiary of the Eleanor
Haselhuhn Skip Trust established under Article Sixth of the Decedent's Will. The
Beneficiaries approve of the above described direct distributions of the Decedent's
Probate Estate to them.
16. Pursuant to Article Fifteenth of the Decedent's Will, all estate, inheritance,
succession and other death taxes are paid out of the residue of the Decedent's Probate
Estate regardless of whether or not the tax is imposed on properly passing under or
outside of the Decedent's Will (i.e., via joint tenancy with rights of survivorship or by
contract beneficiary designations under life insurance policies or annuity contracts).
17. The U.S. Estate (and Generation-Skipping Transfer) Tax Return and tax
are due and payable on or before July 13, 2009. The Pennsylvania Inheritance Tax
Return and tax are due and payable on or before July 13, 2009. Texas does not
impose an inheritance tax on estate assets where the decedent died on or after
January 1, 2005.
18. On or before April 15, 2009, the Co-Administrators filed the Decedent's
2008 Federal and Pennsylvania Individual Income Tax Returns, Forms 1040 and PA-
40, respectively. The sum of $7,389 of tax was paid to the U.S. Treasury for the
Decedent's outstanding 2008 U.S. Individual Income Tax obligation. The Decedent's
Probate Estate should receive a $2,007 refund from the Commonwealth of
Page -3-
Pennsylvania for the overpayment of the Decedent's 2008 Pennsylvania Individual
Income Tax.
19. The Co-Administrators made a $321,500 prepayment of Pennsylvania
Inheritance Tax within 3 months of the Decedent's date of death which should yield
about a $16,921 tax discount/tax savings.
20. The Co-Administrators believe that they have identified most, if not alt, of
the Decedent's assets and debts. However, the Co-Administrators are still in the
process of clarifying the ownership of several security holdings (i.e., the number of
shares owned and the value thereof). Nevertheless, these outstanding items are not
significant, and should be resolved in the near future.
21. The estimated fair market value of the Decedent's ross Probate Estate
as of the Decedent's date of death on October 13, 2008 is $6,048,073.26. This amount
includes the above described $60,682 of tangible personal property which passed to
Mary Ann Mohr. The estimated fair market value of the ross Probate Estate on April
13, 2009, the alternate valuation date for U.S. Estate (and Generation-Skipping
Transfer)Tax purposes, is $5,343,510.71, a $704,562.55 difference. This decline in
value is attributed to market fluctuations.
22. Because the fair market value of the Decedent's taxable estate has
declined in value within 6 months of the Decedent's date of death, the Co-
Administrators are able to, and will, elect alternate valuation for U.S. Estate (and
Generation Skipping Transfer) Tax purposes. This election (which can only be made
because of the above described decline in value) should save the Decedent's Probate
Estate about $385,800 in U.S. Estate (and Generation Skipping Transfer) Tax. Thus,
the Co-Administrators estimate the Decedent's Probate Estate will owe about
$2,670,000 in U.S. Estate (and Generation Skipping Transfer) Tax, as opposed to
$2,987,000 in tax if all taxable assets of the Probate Estate had been converted into
cash at the date of death value.
23. The Co-Administrators estimate the Decedent's Probate Estate will owe
another $8,500 in Pennsylvania Inheritance Tax.
24. The above described U.S. Estate (and Generation Skipping Transfer) Tax
and Pennsylvania Inheritance Tax are estimates and are subject to change.
25. The Administrators' Fees is estimated to be approximately $117,600.
Sixty Percent of the fee will be paid to Wachovia Bank and 40% of the fee will be paid
to Gary E. French, Esq.
Page -4-
26. The legal fees which will be paid to Keefer Wood Allen & Rahal, LLP
(which will exclude any fees payable to work Gary E. French, Esq. who served only as
as Co-Administrator and not as legal counsel) is estimated to be roughly $68,000.
27. A copy of the draft U.S. Estate (and Generation-Skipping Transfer) Tax
Return ("Form 706") is attached hereto as Exhibit "C," and is incorporated herein by
reference.
28. A copy of the draft Pennsylvania Inheritance Tax Return ("Rev-1500") is
attached hereto as Exhibit "D," and incorporated herein by reference.
29. The Beneficiaries have received, and continue to receive, periodic
account statements from Wachovia Bank for the Probate Estate. These statements
and the attached Exhibits "C" and "D" are collectively referred to herein as the Co-
Administrators' Informal Account.
30. After payment of taxes and estimated expenses of administration, as well
as distribution of personal property to Mary Ann Mohr, the Co-Administrators estimate
the net residuary Probate Estate to be about $2,050,000, which, as stated above,
would be divided equally between the Beneficiaries. This figure is subject to change,
and likely will change, due to additional administration expenses (which primarily would
be incurred in order to maintain and sell the Texas Properties and Pennsylvania
Properties) and the respective net amounts received from the sale of the Texas
Properties, the Pennsylvania Properties and the remaining securities (as opposed to
the appraised values of the respective real properties and the alternate value of the
remaining securities as set forth in the Co-Administrator's Informal Account).
31. The Beneficiaries desire the Co-Administrators to make a $1,000,000
interim cash distribution, which would be divided equally between the Beneficiaries
(each Beneficiary receiving $500,000 in cash), prior to the filing of Form 706 and Rev-
1500 and the payment of the respective remaining taxes and prior to the sale of the
Texas Properties and the Pennsylvania Properties. The Beneficiaries wish to forever
settle and compromise any and all claims and rights which they may possess, now or
hereafter, in the Decedent's Probate Estate without the cost and delay of a court
adjudication and confirmation of an accounting.
32. The Co-Administrators are willing to make the above described interim
distributions provided the Beneficiaries provide the Co-Administrators with satisfactory
release, refunding and indemnification protections.
Page -5-
It. RECEIPT, RELEASE, REFUNDING, AND INDEMNIFICATION
AGREEMENT:
NOW THEREFORE, in consideration of the foregoing, and intending to be
legally bound, the Beneficiaries, for themselves, their heirs, personal representatives,
successors, and assigns, hereby do as follows, to wit:
A. Represent, warrant and agree that they:
(i) Have read and understand this Agreement and confirm the facts
set forth above are true, correct and complete to the best of their
knowledge, information and belief, and hereby approve the same
for all purposes and incorporate them herein by reference.
(ii) Acknowledge that they have sought advice of an attorney, prior to
executing this Agreement or have voluntarily chosen not to consult
with an attorney; and,
(iii) Have entered into this Agreement of their own free will and choice
without any compulsion,.duress or undue influence from anyone.
B. Declare that they have had the opportunity to examine the Co-
Administrators' Informal Account as defined above, and based upon such
examination (or their decision not to make such an examination), they are
satisfied they have sufficient information to make an informed waiver of
their right to a formal court accounting and do hereby waive the filing and
audit of the same and approve the Co-Administrators' Informal Account.
C. Acknowledge that the U.S. Estate (and Generation Skipping Transfer) Tax
and the Pennsylvania Inheritance Tax have yet to be determined with
certainty; substantial amounts are still owed to the respective government
agencies which are due by July 73, 2009; and, that the Co-Administrators
have retained approximately $2,700,000 in cash to pay these outstanding
taxes.
D. Approve and direct the Co-Administrators to pay the Co-Administrators'
Fees and Attorney Fees to Keefer Wood Allen & Rahal, LLP as set forth
above and in the Informal Account, and to pay the U.S. Estate (and
Generation Skipping Transfer) Tax and the Pennsylvania inheritance Tax,
as is finally determine for such purposes.
Page -6-
E. Agree to refund on demand, all or any part of the above described interim
distributions, which the Co-Administrators or any court of competent
jurisdiction determines to have been improperly made.
F. To the extent of the above described interim distributions, absolutely,
unconditionatlysnd irrevocably release, remises and forever discharge
Wachovia Bank and Gary E. French, Esq., individually, and in their
fiduciary capacities as Co-Administrators of the Estate of Eleanor
Haselhuhn a/k/a Helen Eleanor Haselhuhn, Deceased, from any and all
manner of actions, causes of action, suits, liens, accounts, reckonings,
controversies, agreements, promises, claims, demands, losses and
expenses whatsoever, in any way arising from or concerning the above
described interim distributions of the Decedent's Probate Estate.
G. To the extent of the above described interim distributions, agree to
indemnify and hold harmless Wachovia Bank and Gary E. French, Esq.,
individually, and in their fiduciary capacities set forth above, with respect
to any and all matters or liabilities which they may be subjected by reason
of joining in this Agreement, and in carrying out the provision hereof.
H. Agree this Agreement is intended to compromise and settle disputed
claims, including, without limitations, claims and defenses asserted in
connection with the creation, administration and distribution of the
Decedent's Probate Estate.
Agree that this Agreement constitutes the entire understanding between
the Co-Administrators and the Beneficiaries (individually and collectively,
the "Parties") concerning the subject matter hereof, and supersedes any
and al( prior written agreements and any and all prior or contemporaneous
ors! agreements or understanding relating to the subject matter hereof.
J. Agree that this Agreement may not be amended, modified, superseded,
canceled, renewed or extended, nor may any term or condition hereof be
waived, except by a written instrument or document signed by all the
parties hereto or, in the case of a waiver, signed by the party sought to be
charged therewith. No waiver by any party of the breach of any provision
hereof shall be deemed to constitute a waiver of any continuing or
subsequent breach of such provision or any other provision hereof.
Except as otherwise provided herein, the rights and remedies expressly
granted hereunder shall be cumulative with respect to, and shall not be
deemed to exclude, any other rights and remedies to which any party shall
be entitled at law or in equity.
Page -7-
K. Agree that this Agreement shall be binding upon and inure to the benefit
of the Parties and their respective heirs, successors, assigns, personal
representatives, and those who may hereafter claim through any of the
Parties.
L. Agree that this Agreement shall be governed by and construed in
accordance with the laws of the Commonwealth of Pennsylvania, without
regard to choice-of--law provisions. The Court shall have exclusive
jurisdiction over any action to enforce or interpret the terms of this
Agreement. The Co-Administrators and Beneficiaries hereby consent to
the Court exercising personal jurisdiction over each of them in any action
or suit arising out of the enforcement of this Agreement.
M. Agree that any references to person or things shall be deemed to refer to
such persons or things in the singular or plural and in.the masculine,
feminine or neuter gender as the context shall require.
N. Agree that this Agreement shall be deemed to 6e severable, so that if any
provision hereof shall be determined by a court of competent jurisdiction
to be invalid or unenforceable, the remaining provisions hereof shall
continue to remain valid and enforceable in accordance with their terms.
O. Agree that this Agreement may be executed in multiple counterparts, each
of which may contain the signatures of one or more of the Parties, all of
which, taken together, shall constitute one and the same document.
Page -8-
Fom1 706
United States Estate (and Generation-Skipping
(Rev. August 2008) Transfer) Tax Return
OMB No.7545-DOtS
Departmentofthe Treasury Estate of a citizen or resident of the United States (see separate instructions).
Internal Revenue Service To be filed for decedents dying after December 31, 2007, and before January i, 2D09,
1a Decedent's first name and middleinltial(andmaidenname,ifany) lb Decedent's last name
2 Decedent's SRN m,rnhn
O
7
U
d
X
LU
Q
C
m
m
O
R
o.
County, state, and ZIP code, or foreign country, of legal
residence (domicile) attime of death
Cumberland County, Pennsylvania 17011
Name of executor{see page 4 of the instructions)
Executor's social security num ber(seepage 5 of the instructions)
7a Name andloeationofcourtwherewillwasprobatedorestateadministered
3b Year domicile establ. 4 Date of birth S Date of death
Executor's ad dress (numberan d street including apartment ar
town, or post office; state; and 21P code) and phone no,
~"^ - ".
Phone n
no.; city,
lyl - -" "- 1 -V V- 1 1 GV
eeedent died testate, check here - IOL and attach a certified copy ofthe will. 9 If you extended the time tofile this Form 706
check here -
,
10 if Schedule R-1 is attached, check here - ^
1 Total
ro
t
t
l
g
ss es
a
e
ess exclusion {from Part 5 -Recapitulation, page 3, item 12) i
2 Tentative tot
l
ll $ 496 $26.6
a
a
owable deductions (from Part 5 -Recapitulation, page 3, item 22) 2
3a Tentative t
bl 234 529.4
axa
e estate (before state death tax deduction) (subtract line 2 from line 1) 3a
b State d
th t
d
d $ 262 297.1;
ea
ax
e
uction 3b
c Taxable estat
b 329 951.2!
e (su
tract line 3b from line 3a)
3c
4 A 7 932 345.8E
djusted taxable gifts (total taxable gifts (within the meaning of section 2503) made by the decedent
after Dec. 31, 7976, other than gifts that are includible in decedent's gross estate (sect, 200'1(b))) 4
5 Add lines 3
d 0.0(
c an
4 5
6 Tentative t
th 7 932 345.8E
ax on
e amount on line 5 from Table A on page 4 of the instnrctlons s 3 450 355.6
~ 7 Total gift tax paid or payable with respect to gifts made by the decedent after December 31
1976
zo ,
.
Include gift taxes by the decedent's spouse far such spouse's share of split gifts (section 2573) only
if the decedent was the donor of these gifts and they are irx;ludible in the decedent's gross estate
(see instructions)
v 7
e Gross est
t
t
b O.OC
a
e
ax (su
tract line 7 from fine 6)
'~ .
s
9 Maxi
ffi
3 450 355.64
mum un
ed credit (applicable credit amount) against estate tax 9 780 800.00
r 10 Adjustment to unified credit {applicable credft amount). (This
~ adjustment may not exceed $6,000. See page 6 of the instructions.) 10 0
00
a .
___
11 Allowable un~ed credit (applicable credit amount) (subtract line 1o from line 9) 11
12 Subtr
t li
780.800.00
ac
ne 11 from fine 8 (but do not enter less than zero)
12
13 2.669 555.64
Credit for foreign death taxes (from 5chedule(s) P). (Attach
Form(s) 706-CE.) 13 0.00
14 Credit for tax on prior transfers (from Schedule Q) 14 0.00
i5 Total credits (add lines 13 and 14)
15
is Net est
t 0.00
a
e tax (subtract tine 15 from line 12)
is
17 Gen
ti 2 669 555.64
era
on-skipping transfer (GST) taxes payable (from Schedule R
Part 2
line 10)
,
,
17
18 Totai t
f 0.00
rans
er taxes (add lines 16 and 17)
18
19 Prior 2 669 555.64
payments. Explain in an attached statement
19
20 Balance d 0.00
lnde ue or ove a ent subtract line 19 from {ine 18 20
r penaRies of pery'ury
I declare that 1 have examined thi
t
i 2 669 555.64
know
~ ,
s re
urn,
ncluding accompanying schedules and statemeMS,
ledge and belief, It Is true, correct, and complete. Declaration of preparer other than the executor is b
d
h and to the best of my
rep ase
arer
on all inf
as any knowledge. ormation of which
' m.~ fix, -~ ;zvc
Si
n t, ~3,~ -_
g
Signature of executor :=,_-;/ ~ ~,. _. _;;, fi Date
Here
Signature of executor ' Date
rreparers JSN Or 1-zTIN
Paid signature Check if
self-employed - Q
Preparer's Firm's name (or Keefer Wood Allen & Rahal, LLP
Use Only yours if self-em to ed ,' 210 Walnut Street EIN - 23-0716135
p y ) P.O. Box 11963
address, and ZIP code Harrisburg, PA 17108 Phone no. (717) 255-8015
For Privacy Act and Paperwork Reduction Act Notice, see page 30 of the separate instructions for this form. Form
VEA 706-t (8/7/08) 7U6 (Rev. B-2008)
Cat. N~- ~nrasA
EXHIBIT
~_
Form 706 (Rev. 6-2D08)
Estate of: H Flaannr Hac
Decedent's Social Security Number
Part 3 -Elections by the Executor
riease cnecK the "Yes'" or "'NO" box for each question (see instructions beginning on page 6).
Note. Some of these elections may require the posting of bonds or liens.
1 Do you elect alternate valuation? .
2 Do you elect special-use valuation? .
If "Yes," you must complete and attach Schedule A-1. ~ ~ ~ ~ ~ ~ ~ ~ '
No
s uo you elect to pay the taxes in installments as described in section 6166? _ _
If "Yes," you must attach the additional information described on pages 10 and 11 of the instructions. X
Note. By electing section 6166, you may be required to provide security for estate tax deferred under
section 6166 and interest in the form of a sure bond or a section 6324A lien. 3
4 Do you elect to postpone the part of the taxes attributable to a reversionary or remainder interest as described in
section 6163? . q
Part 4 -General Information (Note: Please attach the necessary supplemental documents. You must attach the death X
certificate.) (see instructions on page 12)
Authorization to receive confidential tax information under Regs. sec. 601.5t)4(b)(2)(i); Yo act as the estate's representative before the IRS; and to
make written or oral presentations on behalf of the estate if return prepared by an attorney, accountant, or enrolled agent for the executor.
Name of representative (print or type) -State Address (number, street, and room or suite no., city, state, and ZIP code)
prepared this return for the executor.~l am not under suspension or~disbamUierttrfrom pr~actiCe before the Internal Rev nu I Service and am qualfed
to ractice in the state shown above.
Signature CAF number Dffie Telephone number
' -- -~ V V-V V I V
effih cert~cffie number and issuing authority (attach a copy of the death certificate to this return).
PA Dent of Health Vital Records
2 Decedent's business or occupation. If retired, check here - ® and state decedent's former business or occupation.
Business Manager
3 Mantal status of the decedent at time of death.
^ Married
® Widow or widower -Name, SSN, and date of death of deceased spouse - , pQna~d J-1., Has~lhuhn ..... . . ... . .. . ... . . .
.SSN; Q23-09-2021....... Q~te.4f P+r~th~. 0$1Q$119~4...........
^ Single .....................................
^ Legally separated
^ Divorced -Date divorce decree became final -
4a Surviving spouse's name 4b Social security number 4c Amount received (see page 12 of the instructions)
None
5 Individuals (other than the surviving spouse), trusts, or other estates who receive heneflts from the estate (do not include. charitable beneficiaries
shown in Schedule O) (see instructions).
Name of individual, trust, or estate receiving $5,000 or more Identifying number Relationship to decedent Amount (see instructions
See schedule attached ~' } ~ . '
' '-' L `_: ~ .. ~; ( 5,262,790.23
All unascertainable beneficiaries and those who receive less than $5,000 - 0
0
Total . .
0
Please check the "Yes" or °No" box for each question. 5 262 790.23
6 Does the gross estate contain any section 2044 property (qualified terminable interest property (QTIP) from a prior gift or Yes No
estate) (see page 12 of the instructions)?
7a Have tederal gift tax returns ever been filed? X
If "Yes
" please attach copies of the returns
'rf
il
bl
f X
,
,
ava
a
e, and
urnish the following information:
7b Period(s) covered 7c Internal Revenue office(s) where filed
ea Was there any insurance on the decedent's lifie that is not included on the return as part of the gross estate? . X
b Did the decedent own any insurance on the life of another that is not included in the gross estate?
X
~.,.,..,.,...~.. „~~ II~~ Nei
vea 7a6-z (einofi) Page 2
Estate of: H. Eleanor Haselhuhn
Beneficiaries
188-12-9996
Name of Beneficia I
D
Number
Mary Ann Haselhuhn (Mohr) Non-Probate .
.
196
48 Relationship
Amount
-
-2172 Dau hter
g 3,119,877.46
Devon Haselhuhn -Residual Estate 199-62-2698 Granddaughter 1,024,826.30
Lannetta Haselhuhn 198-42-56'12 Daughter-in-law
32,489.04
Mary Ann Haselhuhn (Mohr) Residual Estate 196-48-2172 Daughter 1,024,826.29
Devon Haselhuhn Non-Probate 199-62-2698 Granddaughter 89.14
Mary Ann Mohr -Tangible Personal Property 196-48-2172 Daughter ~n FRS nn
.7,LOL, ~ yU.LS
,, ~ ,.~
Form 706 (Rev. 0-2008)
Part 4 -General Information (continued)
~~ y~~ cu~wer -Tes-many of questions 9-16, you must attach additional information as described in the instructions.
Y
9 Did the decedent at the time of death own an
y property as a joint tenant with right of survivorship in which (a} one or more
of the other joint tenants was someone other than the d
d
' es No
ece
ent
s spouse, and (b) less than the full value of the property is
included on the return as part of the gross estate? If '1'es," you must complete and attach Schedule E
10a Did the decedent
at th
ti X
,
e
me of death, own any interest in a partnership (for example, a family limited partnership)
an
i
,
un
ncorporated business, or a limited liability company; or own any stock in an inactive or closely held corporation?
"
" X
b If
Yes,
was the value of any interest owned (from above) discounted on this estate tax return? If "Yes," see the instructions for
Schedule F on page 20 for reporting the total accumul
t
d
ff
a
e
or e
ective discounts taken on Schedule F or G
11 Did the decedent make any transfer described in section 2035, 2036, 2037, or 2038 (see the instructions for Schedule G
beginning on page 15 of the separate instructions)? If "Yes
"
o
,
y
u must complete and attach Schedule G
i2a Were there in existe
t
h
' X
nce a
t
e time of the decedent
s death an trusts created b the decedent Burin his or her lifetime? X
b Were there in existence at the time of the decedent's death any trusts not created by the decedent under which the decedent
possessed any power, beneficial interest, or trusteeship?
c Was the dec
d
t
i
i X
e
en
rece
v
ng income from a trust created after October 22, 1986 by a parent or grandparent?
'
'
" X
If
1
es,
was there a GST taxable termination (under section 2612) upon the death of the decedent? r
d If there was a GST taxable termination (under section 2612), attach a statement to explain. Provide a copy of the trust or will
creating the trust, and give the name, address, and phone number of the current trustee(s).
e Did the decedent at any time during his or her lifetime transfer or sell an interest in a partnership, limited liability company, or
closely held corporation to a trust describ
d i
a
e
n question 12
or 12b? _ _
If "Yes," provide the EIN number to this transferred/sold item. - ~ ~ ~ ~ ~ ~ ' X
13 Did the decedent ever possess, exercise, or release any general power of appointment? if "Yes," you must complete
and attach Schedule H _ "
is Did decedent have an interest in or a signature or other authority over a financial account in a foreign country, such as a
bank account, securities account, or other financial account? .
15 Was the decedent, immediately before death, receiving an annuity described in the "General" paragraph of the instructions
for Schedule I or a private annuity? If "1'es," you must complete and attach Schedule I
16 Was the decedent ever the beneficiary of a trust for which a deduction was claimed by the estate of apre-deceased spouse
under section 2056(b)(7} and which is not reported on this return? if "Yes," attach an explanation
Part 5 -Recapitulation
Item
number Gross estate
,,. , ~-, ~^~ ~ ~ Alternate value Value at date of death
1
2 Schedule A -Real Estate ~~~,..) `•;.~, _ _.,. ~ " ~
Schedule B -Stocks and Bonds 1 483 000.00 483 000.00
3
Schedule C -Mortgages
Notes
and Cash 2 3 657 818.30 4 361 671.34
4 ,
,
Schedule D - i 3 1 081 953.76 1 081 953.76
nsurarx:e on the Decedents Life (attach Form(s) 712)
5
Schedule E
J
i 4 114 915.06 114 915.06
-
o
ntly Owned Property (attach Fonn(s) 712 for life insurance) 5 2 252 700.22 2 405 500
22
6 Schedule F -Other Miscellaneous Property (att. Form(s) 712 for life insurance) 6 439 143.30 .
439 $52
81
7 Schedule G -Transfers During Decedent's Life (att. Form(s) 712 for life insurance) 7 0
00 .
0
00
8 Schedule H -Powers of Ap ointment . .
p 8
9 Schedule I -Annuities 9 46
10 Total ss estate add items 1 thou h 9 10 8 49~
11 Schedule U -Qualified Conservation Easement Exclusion 11
12 Total gross estate less exclusion (subtract item 11 from item 10). Enter here
and on line 1 of Part 2 -Tax Com trtation 12 8 494
Ite m
number DBdUCt10n5
13 Schedule J -Funeral Expenses and Expenses Incurred in Administering Property Subject to Claims
14 Schedule K -Debts of the Decedent ... _ _
15 Schedule K -Mortgages and Liens ,
16 Total of items 13 through 15 ,
17 Allowable amount of deductions from item 16 (see the instructions for item 17 of the Recapitulation)
18 Schedule L -Net Losses During Administration .
19 Schedule L -Expenses Incurred in Administering Property Not Subject to Claims
20 Schedule M -Bequests, etc., to Surviving Spouse .
21 Schedule O -Charitable Public and Similar Gifts and Be nests
22 Tentative total allowable deductions add items 17 throw h 21 Enter here and online 2 of the Tax Com utation
Page 3
VEA 708-3 (8/7/08)
00 0.00
99 467 295.99
63 9 354 189.18
00 0.00
63 9 354 189.18
Amount
'3 216 941.77
4 17 587.71
5 0.00
Form 706 (Rev. B-200
I Decedent's Social Security Number
Estate of: H. Eleanor Haselhuhn
SCHEDULE A -Real Estate 188 12 999E
• For jointly owned property that must be disclosed on Schedule E, see the instructlons on the reverse side of Schedule E
• Real estate that is part of a sole proprietorship should be shown on Schedule F. '
• Real estate that is included in the gross estate under section 2035, 2036, 2037, or 2036 should be shown on Schedule G.
• Real estate that is included in the gross estate under section 2041 should be shown on Schedule H.
• If you elect section 2032A valuation, you must complete Schedule A and Schedule A-~.
Item
number Description Alternate Alternate value
valuation date Value at date of death
1 House and Lot Commonwly Known As 492 N. 25th 04/13/2009 258,000.00 258.oon nn
Street, Camp Hill, Cumberland County, Pennsylvania
17011
Deed Book 15 - T. Page 431
2 -House and Lot Commonly Known As 422 E. Winding
Hill Road, Mechanicsburg, Cumberland County,
Pennsylvania 17055
Deed Book L 30 Page 758
Appraised Value
3 Unimproved Land Located In Burnet County, Texas
Lots 37027 and 37027 in Horsehoe Bay, a Subdivision
Deed Book Vol 701 Page 882
Deed Book Vol 701 Page 878
Deed Book Vol 283 Page 289-290
Estimated value
Need Appraisals
04/13/2009
04/1 312 0 0 9
125, 000.00
100, 000.00
L"~~ a
iii
125,000.00
100, 000.00
~~ ~-~
r:,;.::
Total from continuation schedules or additional sheets attached to this schedule 0.00 0.00
TOTAL (Also enter on Part 5 -Recapitulation, page 3, at item 7.) 483,000.00 483,000.00
{!f more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
(See the instructions on the reverse side.)
vea ~os-a (gnioei
Schedule A -Page 4
Form 709 (Aev. 8-2o0a)
Estate
Decedents Social Security Number
SCHEDULE B -Stocks and Bonds
(Forjointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.)
~•• • ••~•~ ..,.~,.,. ~J ~ ~ccuw, nuac:~i urn cvrnmuanon scneoule from the end of this package or additional sheets of the same size.)
(The instructions to Schedule B are in the separate instructions.) Schedule 8 -Page 12
vea cos-~z (emoe>
I
l
Page 2
I Estate of: H. Eieanor Haselhuhn ~ r~r i_ .. ._,
188-12-9996
i Schedule B - Sfocks and Bonds
{ Item
number Description Unit value
CUSIP/EIN Alternate
valuation date
Alternate
value
Value at
i
1
54 Shares Anglogold Limted, A limited Liability
19.575 date of death
~ Company Incorporated Under The Laws Of The 01/14/2009 1,057.05
Republic Of South Africa 1,389.41
~ Cusip 035128 20 6
2 50 Shares Breakwater Resources LTD
0.1175
Continued Under Laws Of Canada
Various 5 88
i
Cusip 106902 30 7 2.03
3 500 Common Shares C.W.S. Waveguide Corp. 04/13/2009
0.00
0.00
Worthless
j 4 300 Shares Enerserv Products, Inc. 04!13/2009
Cuisp 292741 10 5 75.00
75.00
5 367 Common Shares FirstEnergy Corp. 49.315
Cuisp 337932 10 7
01/14!2009
17, 957.21 18,096.60
I 6 4,368.506 Units Franklin Tax-Free Trust 8
97
Franikin Pennsylvania Tax-Free Income Fund - .
01/13/2009 39,185.50
Class f 41,500.81
i
Cusip 354 723 801
I
7
506 Common Shares Pioneer Natural Resources
33
5
Company . 16,951.00
Cusip 723787 10 7
01 /14/2009
9, 821.40
8 667 Shares Common Shares Pioneer Natural 33
5
Resources Company
Cusip 723787 10 7 .
19.34
04/13/2009
12,899.78 22,344.50
Held Book Entry Form
9 25 Shares Public Service Enterprise Group 27
55
j Incorporated
Cusip 744573 10 6 .
29.745
04/13/2009
743.62 688.75
10 25 Shares Public Service Enterprise Group 27
55
Incorporated . 688.75
Cusip 744573 10 6
Various
642.43
11 1,000 Shares Temp-Stik Corporation
Cusip 879704 10 4 04/13/2009 0.00
0.00
Worthless
12 1,560 Shares The Walt Disney Company 25
17
Cusip 254687 10 6 .
01/14/2009
34,897.00 39,265.20
TOTAL. (Carry forward to main schedule) ...... 119,928.69 138,360.23
Estate of: H. Eleanor Haselhuhn
Schedule B -Stocks and Bonds
Page 3
~ rc--.
`j ~ " r'+ '=' ~*- 188-12-9996
~ .A i~
r.
Item
number Description Unit value
CUS
Ip/EIN Alternate
valuation date
Al
te
Value at
_ value date of death
13 $10,000 City Of Philadelphia Bond; 114.824
PA Gas Works Revenue
0.1 /15/2009 11,482.40
Original Issue Date June 15, 1990; Maturity Date 11, 745.00
May 15, 2020; Interest Rate 7.0%
Cusip 717823KQO
Accrued )nterest 04/13/2009 287.23
287.23
14 119 Shares Citadel Broadcasting Corporation 0.39
-Book Entry Account 01004635571 IND 0.06 04/13/2009 46.41
Cusip 172857106 ~ 7.14
15 3,556.708 Units Dreyfus Premier State Muni Bd Fd 14.41
PA Series - Class A 51,252.16
Account No. 0058-3349909196 03/06/2009 53,457.32
16 2737 Shares Sovereign Bancorp, Inc. 3
91
Book Entry Account No. 125208054219 .
01/14!2009 10,701.67
Cusip 84590510
7,9Q5.78
17 Putnam Investments 10
62
4,007 Shares Putnam Tax-Free Hi h Yield-A
g .
01/30/2009 42,554.34
Account No. 0040-0233318006 37,745.94
18 590 Shares Prudential Financial, Inc. 45
595
Book Entry Shares .
27.845
04/13/2009
16,428.55 26,901.05
19 1,405.494 Shares Ivy Core Equity A 7.61
20 Securities Held In Smith Bamey
Reserved Client Financial Management
Account No. 724-18041-16 180
21 1,247 Shares Dailmer AG
Held In Smith Bamey Reserved Client Financial
Management Account No. 724-18041-16 180
22 1,000 Shares Covidien LTD
Held In Smith Barney Reserved Client Financial
Management Account No. 724-18041-16 180
23 1,000 Shares Tyco Intl Ltd
Held In Smith Barney Reserved Client Financial
Management Account No. 724-18041-16 180
24 1,000 Shares Tyco Electronics LTD
Held In Smith Barney Reserved Client Financial
Management Account No. 724-18041-16 180
TOTAL. (Carry forward to main schedule) ..... .
10,695.81
6.51 04/13/2009 9,149.77
04/13/2009 0.00 0.00
35.975 44, 860.82
Various 30,333.98
46.1 46,100.00
Various 29,811.37
28.23 28,230.00
Various 19,697.38
21.775 21,775.00
Various g,g87.94
225,557.40 294,886.89
Page 4
Estate of: H. Eleanor Haselhuhn
I ..,.,.~,, ~_ 188-12-9996
~
,~
~~ ~. ~ :~
Schedule B -Stocks and Bonds " ~'
`~~ ~ ~~
•• a
.,
i Item
I
number Description
Unlt value Alternate Alternate Value at
CUSIP/EIN valuation date value
25 5,716 Shares Aetna Inc. New date of death
30
7 ~
Held In Smith Barney Reserved Client Financial .
175,481.20
Variou
Management Account No. 724-18041-16 180 s 119,930.43
26 6,000 Shares America Movil S.A.B. De CV Series L 35.365
Spons ADR
Held In Smith Bamey Reserved Client Financial 212,190.00
35.365 Various 149,578.25
Management Account No. 724-18041-16 180
27 21,600 Shares American Express Co. 25
96
Held In Smith Barney Reserved Client Financial .
560,736.00
Various
Management Account No. 724-18041-16 180 249,771.26
28 4,320 Shares Ameriprise Financial inc. 2g
gg
Held In Smith Barney Reserved Client Financial .
103,636.80
Various
Management Account No. 724-18041-16 180 66,412.91
29 8,000 Shares Amgen Inc. 51:76
Held In Smith Barney Reserved Client Financial 414,080.00
Variou
Management Account No. 724-18041-16 180 s 387,121.01
30 2,566 Shares Cisco Sys Inc. 18
55
Held In Smith Barney Reserved Client Financial .
47,599.30
01/14/2009
Management Account No. 724-18041-16 180 42,956.90
31 2,000 Shares Dell Inc. 14
385
Held In Smith Barney Reserved Client Financial .
28,770.OD
01/14/2009 22
179
87
Management Account No. 724-18041-16 180 ,
.
32 450 Shares Expedia Inc. 12 42
Held In Smith Barney Reserved Client Financial 5,589.00
01/14/2009
Management Account No. 724-18041-16 18D 4,140.96
33 1,000 Shares First Energy Corp. 49
315
Held !n Smith Barney Reserved Client Financial .
49,315.00
01/14/2009 48
929
72
Management Account No. 724-18041-16 180 ,
.
34 25 Shares General Electric Company 21
34
Held In Smith Bamey Reserved Client Financial .
533.50
01 /14/2009
Management Account No. 724-18041-16 180 399.74
35 90 Shares HSN Inc. 9 075
Held In Smith Bamey Reserved Client Financial 816.75
01 /14/2009 520.19
Management Account No. 724-18041-16 180
36 1,096 Shares Haber Inc. 0.055
Held In Smith Bamey Reserved Client Financial 60.28
01 /14/2009 5.47
Management Account No. 724-18041-16 180
TOTAL. (Carry forward to main schedule) ...... 1,091,946.71 1,598,807.83
Page 5
Estate of: H. Eleanor Haselhuhn
~m;~~r~ ~ ,~\ 4~:~, 188-12-9996
Schedule B -Stocks and Bonds ~ ~ `''~=:;` .;t~
Item
number Description Unit value .Alternate
CUSIP/EIN valuation date Alternate Value at
value
37 225 Shares IAC/Interactive Corp. date of death
15
52
Held In Smith Barney Reserved Ciient Financial .
01/14/2009 3,492.00
Management Account No. 724-18041-16 180 3,365.98
38 5,727 Shares Intel Corp 16.385
Held In Smith Barney Reserved Client Financial 01/14/2009 93,836.90
Management Account No. 724-18041-16 180 81,040.60
39 2,000 Shares Intl Business Machines Corp 90
28
Held In Smith Barney Reserved Client Financial .
180,560.00
01/14!2009
Management Account No. 724-18041-16 180 169,939.04
40 90 Shares Interval Leisure Group Inc. 6.841
Held In Smith Barney Reserved Client Financial 01/14/2009 615.69
Management Account No. 724-18041-16 180 522.89
41 1,278 Shares Johnson & Johnson 60
375
Held In Smith Barney Reserved Client Financial .
01/14/2009 77,159.25
Management Account No. 724-18041-16 180 75,695.51
42 116 Shares LSI Corp. 4.415
Held In Smith Barney Reserved Client Financial 512.14
01/14!2009
Management Account No. 724-18041-16 180 397.87
43 5,760 Shares Lehman Brother Holdings Inc. 0
11
Held In Smith Bamey Reserved Client Financial .
633.60
01/14/2009
Management Account No. 724-18041-16 180 391.67
44 2,000 Shares Lenovo Group LTD Spon ADR 8.325
Held (n Smith Barney Reserved Client Financial 16,650.00
01/14/2009
Management Account No. 724-18041-16 180 8,831.55
45 8,000 Shares McGraw Hill Cos Inc. 24
71
Held In Smith Barney Reserved Client Financial .
197,680.00
01/14/2009
Management Account No. 724-18041-16 180 . 190,279.73
46 8,000 Shares Microsoft Corp. 24
065
Held In Smith Barney Reserved Client Financial .
192,520.00
01/14/2009
Management Account No. 724-18041-16 180 156,947.91
47 588 Shares Monsanto Co New 89.335
Held In Smith Barney Reserved Client Financial 52,528.98
01/14/2009
Management Account No.724-18041-16180 48,104.01
48 1,500 Shares Motorola Inc DE 5 3
Held In Smith Bamey Reserved Client Financial 7,950.00
01/14/2009
Management Account No. 724-18041-16 180 6,704.96
TOTAL. (Carry forward to main schedule) ..... .
742,221.72 824,138.56
Page 6
Estate of: H. Eleanor Haselhuhn
188-12-9996
~_
Schedule B -Stocks and Bonds ~, :. ,.~- a;~
_ ,. ~,
Item
number
Description
Unit value Alternate Alternate Value at
CUSIP/EIN valuation date
value
49 20,248 Shares Oracle Corp. date of death
17
955
Held In Smith Barney Reserved Client Financial .
363,552.84
Management Account No. 724-18041-16 180 01/14/2009 353,418.75
50 5,200 Shares PPL Corp. 32
175
Held In Smith Barney Reserved Client Financial .
01/14!2009 167,310.00
Management Account No. 724-18041-16 180 167,681.89
51 1,000 Shares Panera Bread Co . CL A 43
635
Held In Smith Barney Reserved Client Financial .
01/14/2009 43,635.00
Management Account No. 724-18041-16 180 51,299.71
52 1,122 Shares Parker-Hannifin Corp. 43
18
Held In Smith Barney Reserved Client Financial .
48,447.96
Management Account No. 724-16041-16 180 01/14/2009 47,647.59
53 2,415 Shares Pfizer Inc. 16
395
Held In Smith Barney Reserved Client Financial .
39,593.93
Management Account No. 724-18041-16 180 01/14/2009
42,214.68
54 3,348 Shares Public Service Enterprise Group 27
22
Held In Smith Barney Reserved Client Financial .
22 04/13/2009 ~ 91,132.56
27
Management Account No. 724-18041-16 180 .
91,132.56
55 1,000 Shares Reynolds American Inc. 44
52
Held In Smith Barney Reserved Client Financial .
44,520.00
Management Account No. 724-18041-16 180 ,
01/14/2009 39,289,77
56 1,000 Shares Rite Aid Corp. 0
705
Held to Smith Barney Reserved Ciient Financial .
705.00
Management Account No. 724-18041-16 180 01/14/2009 330.89
57 2,000 Shares Sirius XM Radio Inc. 0
49585
Held In Smith Bamey Reserved Ciient Financial .
991.70
Management Account No. 724-18041-16 180 01/14/2009
215.19
58 3,147 Shares Sovereign Bancorp Inc. 3
91
Held In Smith Barney Reserved Client Financial .
12,304.77
Management Account No. 724-18041-16180 01/14/2009 9,090.05
59 1,431 Shares Sun Microsystems Inc New 5
355
Held In Smith Bamey Reserved Client Financial .
7,663.00
Management Account No. 724-18041-16 180 01/14/2009 6,611.18
60 7 Shares Supervalu Inc. 18.8125
Hetd In Smith Barney Reserved Client Financial 131.69
Management Account No. 724-18041-16 180 01/14/2009 122.28
i
'i TOTAL. (Carry forward to main schedule) ..... .
809,054.54 819,988.45
Estate of: H. Eleanor Haselhuhn
Schedule B -Stocks and Bonds
Page 7
i~~~;~~_ _ , _,;._, 188-12-9996
r, '
,~~
Item
number Description Unit value Alternate
CUSIP/EIIV valuation date Alternate Value at
value
61 4,000 Shares Telefonos De Mexico Sp ADR date of death
23
565
Sponsored ADR Repstg Hs Sr L .
01/14/2009 94,260.00
I Held fn Smith Barney Reserved Client Financial 75,981.57
Management Account No. 724-18041-16 180
62 4,000 Shares Telmex (ntl S.A.B.De Cv ADR Ser L 11
86
Held In Smith Barney Reserved Client Financial .
01/14/2009 47,440.00
Management Account No. 724-18041-16 180 46,816.53
63 90 Shares Ticketmaster Inc. 12
555
Held In Smith Barney Reserved Client Financial .
01/14/2009 1,129.95
Management Account No. 724-18041-16 180 611.99
64 433 Shares Travelers Companies Inc.
~ 34
655
Held In Smith Barney Reserved Client Financial .
15,005.62
01/14/2009
Management Account No. 724-18041-46 180 18,198.88
65 14 Shares Tree.Com Inc. 2
475
Held In Smith Barney Reserved Client Financial .
34.65
Management Account No. 724-18041-16 180 01/14/2009
61'59
66 11,392 Shares Hancock John Patriot 5
723
Premium Dividend Fund II
Held In Smith Barney Reserved Client Financial .
01/14/2009 65,196.42
84'762.71
Management Account No. 724-18041-16 180
67 2,750.1606 Shares PIMCO Strategic Global 8
79
Government Fund Inc. ,
24,173.91
Various
Held In Smith Barney Reserved Client Financial 26,590.06
Management Account No. 724-18041-16 180
68 1,000 Shares Wells Fargo Capital Trust IV 21
075
Heid In Smith Barney Reserved Client Financial .
21,075.00
Management Account No. 724-18041-16 180 01/14/2009 24,736.86
69 3,941.902 Shares Dreyfus Premier State Muni 14
41
Bond Fund PA Series CIA .
56,802.81
Held In Smith Barney Reserved Client Financial 03/06/2009 59,246.79
Management Account No. 724-18041-16 180
70 Emerald Mutual Funds 9 39
6,993.426 Shares Forward Growth Fund CIA 65,668.27
Held In Smith Bamey Reserved Client Financial 01/26/2009 51,121.94
Management Account No. 724-18041-16 180
71 1,624.492 Shares Legg Mason Partners Municipal 12
76
High Income Fund Class A
Heid In Smith Barney Reserved Client Financial .
20,728.52
01/28/2009 19,055.29
Management Account No. 724-18041-16 180
TOTAL. (Carry forward to main schedule) ..... .
407,184.21 411,515.15
I
I
Estate of: H. Eleanor Haselhuhn
i
Schedule B -Stocks and Bonds
Page 8
i"i '~ ~ -~,, 188-12-9996
l~ . ~ ~:
' Item
number
Description Unit value Alternate
Alternate
V
l
_ CUSIP/EIN valuation date
value a
ue at
72 674.441 Shares Legg Mason Partners lnt'I All Cap
5
74 date of death
I Opptny Fd CI C
Held In Smith Barney Reserved Client Financial .
03/10/2009
2,677.46 3,871.29
Management Account No. 724-18041-16 180
73 $20,000 Union County PA Higher Education Fac 9 00
019
Fin Au Univ Rv Bucknell Univ MBIA . 20,003.80
B/E OID DT 05/15/96; Interest 5.50%; Due 01/28/2009 19,962.80
04/01/2016
Heid In Smith Barney Reserved Client Financial
Management Account No. 724-18041-16 180
Accrued Interest 04/13/2009
36
67
. 36.67
74 $20,000 Philadelphia PA Au For IDR 88
621
(Please Touch Museum PJ) .
01/14/2009 17,724.20
BED 11/8/06; lnterest4.25%; Due 09/01/2016 15,874.20
Held In Smith Barney Reserved Client Financial
Management Account No. 724-18041-16 180
Accrued Interest
04/13/2009
99.17
99.17
75 $20,000 Pennsylvania State Turnpike Commn 84
002
Turnpike Revenue Series R-AMBAC INSD-OID .
01/14/2009 16,800.40
B/E DD 03/01/01; Interest 5.0%; Due 12/01/2030 19,225.00
Held In Smith Bamey Reserved Client Financial
Management Account No. 724-18041-16 180
Accrued Interest
04/13/2009 366.67
366.67
76 Securities Held In Smith Barney Reserved Client
Financial Management Account No. 724-03950-1-7- 04/13/2009
0.00
0.00
375
77 1,623.006 Shares MS U.S. Government Sec Tr 1 8
26
Held in Morgan Stanley , 13,406.03
Account No. 410-048223-0
01/20/2009 13,757.84
78 6,448.708 Shares MS U.S. Govemment Sec Tr B 8
25
Held In Morgan Stanley . 53,201.84
Account No. 410-048223-0 01/20/2009 54,615.31
79 61 Shares Covidien LTD 46
1
Held In Smith Barney Reserved Client Financial .
01 /20/2009 2,812.10
Management Account No. 724-03950-17 375 2,174.63
80 154 Shares Seagate Technology - USD 9
06
Held In Smith Barney Reserved Client Financial .
01/20/2009 1,395.24
Management Account No. 724-03950-17 375 688.37
TOTAL. (Carry forward to main schedule) ..... .
129, 478.12 129, 717.41
Estate of: H. Eleanor Haselhuhn
Schedule B
Item
i number Description
81 61 Shares Tyco Intl LTD New
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
i
82 61 Shares Tyco Electronics LTD
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
~ 83 600 Shares Weatherford Intl LTD NEW(Bermuda)
I Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
84 218 Shares Core Laboratories NV-USD
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
85 195 Shares Alkermes Inc.
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
86 95 Shares Anadarko Petroleum Corp.
Held In Smith Bamey Reserved Client Financial
Management Account No. 724-03950-17 375
87 210 Shares Biogen Idec Inc.
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
88 150 Shares Broadcom Corp Cl A
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
89 245 Shares Cablevision Systems Corp
Cablevision NY Group CI A
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
90 110 Shares Cirrus Logic Inc.
Hetd In Smith Barney Reserved Client Financial
Management Account No. 724-0395D-17 375
91 397 Shares Comcast Corp CL A- SPL
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
92 170 Shares Comcast Corp CL A-SPL
Held In Smith Bamey Reserved Client Financial
Management Account No. 724-03950-17 375
TOTAL. (Carry forward to main schedule) ..... .
Page 9
,-~, ~__.
--.- 188-12-9996
_
Stocks and Bonds '~~-~'~i ~ =-
.. ~-
Unit value
CU51P/EIN Alternate,
valuation date Alternate
value Value at
date of death
28.23 1, 722.03
01 /20/2009 1, 344.43
21.775 1, 328.28
01 /20/2009 919.87
15.71 9,426.00
01/20/2009 6,695.96
77.265 16, 843.77
01/20/2009 14,470.90
10.68 2, 082.60
01/20/2009 2,080.63
31.635 3, 005.32
01/20/2009 3,665.08
44.88 9,424.80
01/20/2009 10,271.04
15.755 2,363.25
01/20/2009 2,449.48
17.035 4,173.58
01/20/2009 4,146.37
4.51 496.10
01 /20/2009 261.79
15.795 6,270.62
01/20/2009 5,597.66
15.795 2, 685.15
.Various 2,002.58
53, 905.79 59, 821.50
Estate of: H. Eleanor Haselhuhn
Schedule B -Stocks and Bonds
r i `•
_~-'
Page 10
188-12-9996
I Item
number
Descri tion Unit value Alternate Alternate
CUSIP/EIN valuation date Value at
value
93 145 Shares Cree Inc date of death
.
Held !n Smith Barney Reserved Client Financial 22.13
3,208.85
Management Account No. 724-03950-17 375 01/20/2009
2,473.68
94 29 Shares Discovery Communications Inc. Series A 12
055
Held In Smith Barney Reserved Client Financial .
349.60
Management Account No. 724-03950-17 375 01/20/2009
419.04
95 29 Shares Discovery Communications lnc. Series C 11
235
Held In Smith Barney Reserved Client Financial .
325.82
Management Account No. 724-03950-17 375 01/20/2009
412.95
96 220 Shares Forest Laboratories Inc
.
Held In Smith Barney Reserved Client Financial 22.635
4,979.70
Management Account No. 724-03950-17 375 01/20/2009
5°288.77
97 300 Shares Genzyme Corp, 69
055
Held In Smith Barney Reserved Client Financial .
20,716.50
Management Account No. 724-03950-17 375 Various 19,691.29
98 160 Shares L 3 Communications Hldgs fne
.
Held In Smith Barney Reserved Client Financial 84.24
13,478.40
Management Account No. 724-03950-17 375 01/20/2009
12,174.33
99 29 Shares Liberty Global Inc
Class A
.
Held In Smith Barney Reserved Client Financial 19.665
570.28
Management Account No. 724-03950-17 375 01/20/2009
497.05
100 27 Shares Liberty Global Inc Series C 19
105
Held In Smith Barney Reserved Client Financial .
515.84
Management Account No. 724-03950-17 375 01/20/2009
432.26
101 145 Shares Liberty Media Holdg Corp
Interactive Series A g 345
1
210.03
Held In Smith Barney Reserved Client Financial ,
01/20/2009
445.14
Management Account No. 724-03950-17 375
102 79 Shares Liberty Media Holdg Corp Cap Series A 7
9
Held In Smith Barney Reserved Client Financial ,
624.10
Management Account No. 724-03950-17 375 01/20/2009
387.09
103 116 Shares Liberty Media Corp Series A 17
765
Liberty Entertainment
Held In Smith Barney Reserved Client Financial .
01/20/2009 2,060.74
1,949.94
Management Account No. 724-03950-17 375
104 56 Shares National Oilwell Varco Inc
.
Held In Smith Barney Reserved Client Financial 27 17
01/20/2009 1,521.52
Management Account No. 724-03950-17 375 1,338.39
TOTAL. (Carry forward to main schedule) ..... .
45,509.93 49,561.38
-.. ---
i
Estate of: H. Eleanor Haselhuhn
Schedule B -Stocks and Bonds
Page 11
~:n;_,,,: ;-. ~~:-...188-12-9996
Item
number
Description
Unit value Altemate
CUSIP/EIN valuation date
Alternate
Value at
105
434 Shares New York Community Bancorp value date of death
Held In Smith Barney Reserved Client Financial 15.685
6,807.29
Management Account No. 724-03950-17 375 01/20/2009 5,056.07
106 170 Shares Pall Corp. 31
02
Held In Smith Barney Reserved Client Financial . 5,273.40
Management Account No. 724-03950-17 375 01/20/2009 4,474.37
107 480 Shares Quantum Corp DLT & Storage
Held In Smith Barney Reserved Client Financial 0 29
139.20
Management Account No. 724-03950-17 375 11/06/2008 133.96
108 124 Shares Sandisk Corp. 16
395
Held In Smith Barney Reserved Client Financial . 2,032.98
Management Account No. 724-03950-17 375 01/20/2009 1,344.15
109 38 Shares Teva Pharmaceutical Inds LTD ADR
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
110 406 Shares UnitedHealth Group Inc.
Held In Smith Barney Reserved Client Financial
Management Account No. 724-03950-17 375
111 First Clearing LLC
Wachovia Securities LLC
Account No. 6001372583
1,405.494 shares Ivy Core Equity A Fund
40.295 1,531.21
0.1 /20/2009 1, 615.37
20.675 8,394.05
01 /20/2009 9, 711.46
7.61 10,695.81
7.61 04/13/2009 10, 6 95.81
TOTAL. (Carry forward to main schedule) ..... .
33,031.19 34,873.94
Form 708
of:
Decedents Social Security Number
i uu-~L-D~yO
SCHEDULE C -Mortgages, Notes, and Cash
(Far jointly owned property that must be disclosed on Schedule E, see the instructions for Schedule E.)
Item
number
Description
valuat on date
Aftemate value Value at date of death
1 Cash On Hand 04/13/2009
8,844.20 8,844.20
2 Western Asset Money Market Fund Class A 04/13/2009 993
520
54
Held In Smith Bamey Reserved Client Financial ,
.
993,520.54
Management Account No. 724-18041-16 180
Principal $992,700.84
Accured Income $ 819.70
3 Western Asset Money Market Fund Class A 04/13/2009
Held In Smith Bamey Reserved Client Financial 5,597.96 5,597.96
Management Account No. 724-03950-17 375
Principal $5,597.96
4 Citizens Bank
Circle Gold Checking Account No. 610071-664-3 04/13/2009 7,224.69
7,224.69
5 Wachovia Bank
Checking Account No. 1000590322831 04/13/2009 3,822.97
3,822.97
6 Wachovia Bank
Certificate of Deposit No. 247402112827705 04/13/2009 54,795.87
54,795.87
4.07% Interest; Due September 6, 2009
7 Morgan Stanley
Check Dated September 30,2008 04/13!2009
207.34 207.34
8 Citi Smith Bamey
Check Dated October 2, 2008 04/13/2009
205.44 205.4}
9 Putnam Investments
Check Dated 09/30/08 04/13/2009 225.52
225.52
10 Dreyfus Premier State Muni Bd Fud PA 04/13/2009
Series Class A 185.37 185.37
Check Dated 09/30/08
11 Pioneer Natural Resources Company 04/13/2009
Semi-Annual Dividend Check Dated 10/10/08 80.96 80.96
12 Pioneer Natural Resources Company 04/13/2009
Semi-Annual Dividend Check Dated 10/10/08 106.72
106.72
Total from continuation schedules (or additional sheets) attached to this schedule
7,136.18 7,136.18
TOTAL (Also enter on Part s -Recapitulation, page 3, at ftem 3,) .
• - ~ 1,081,953.76 1,081,953.76
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
(See the instructions on the reverse side.)
VEA 708-73 (9/7/08)
Schedule C -Page Y3
Page 2
~ Estate of: H. Eleanor Haselhuhn
t ,~
~ ~i 188-12-9996
T..
Schedule C -Mortgages , Notes, and Cash ~' ~ -- ~ `~~~~ ~ ~a
I Item
number Description Alternate
valuation date
Alternate
value
Value at
date of death
13 Leffler Energy -Credit Balance Account No. 452467-1 04/13/2009
1,264.06 1,264.06
14 Bank Deposit Program 04/13/2009 579
34
Held In Smith Barney Reserved Client Financial . 579.34
Management Account No. 724-03950-17 375
~ Principal $578.05
Accured Income $ 1.29
15 Pimco Strategic Global Gov Fund, Inc. 04/13/2009
Dividend 178.76
178.76
Record Date 10/11/2008; Payable 11/03/08
16 Comcast Corp New -Dividend 04/13/2009
Record Date 10/08/2008; Payable 10/29/08 35.44
35.44
17 General Electric Co 04/13/2009 533
50
Dividend . 533.50
Record Date 09/22/2008; Payable Date 10/27/2008
18 Monsanto Co New
Dividend 04/13/2009 141.12
141.12
~ Record Date 10/03/2008; Payable 10/24/2008
~ 19 Motorola, Inc.
Dividend
04/13/2009
75.00
75.00
Record Date 09!15/2008; Payable 10/15/2008
20 Covidien LTD
Dividend 04/13/2009 169.76
169.76
Record Date 10/09/2008; Payable 11/06/2008
21 Tyco Intl Ltd
Dividends 04/13/2009 212.20
212.20
Record Date 10/01/2008; Payable 11/03/2008
22 Highmark Refund Check For Unused Premiums 04/13/2009
59.00 59.00
23 American Express Dividend; Record Date 10!03/08; 04/13/2009
Payable Date 11/10/08 3,888.00
3,888.00
TOTAL. (Carry forward to main schedule) ...... 7,136.18 7,136.18
I
Form TOB (R ev. 8-2008)
Estate of: H. FI
Decedent's Social Security Number
SCHEDULE D -Insurance on the Decedent's Life
You must fist all policies on the Ilfe of the decedent and attach a Fonn 7'12 for each policy.
Item
number Description Alternate Alternate value Value at date of death
valuation date
1 AMEX Life Assurance Company 04/13/2009 114,915.06 114,915.06
Policy SP-8017878
(formerly Firemans Fund American Life Insurance
Company Group Policy No. SPG 002)
Single Premium
Owner/Insured: Eleanor Haselhuhn
Beneficiary: Mary Ann Mohr
F ~ ~,-;
~'s `~ : c;' • to +~ u
i
~ Total from continuation schedules (or additional sheets) attached to this schedule 0.00 0.00
. TOTAL (Also enter on Part 5 -Recapitulation, page 3, at item 4.) . 114,915.06 114,915.06
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
(See the instructions on the reverse side.)
VEA T08-,s t9~~o8) Schedule D -Page 15
i _ ~. __ -
r
Form T06 (Rev. B-2006)
Estate of: H Flaannr Nneclh„
Decedents Social Security Number
--..~~~L~ ~ - v~trn.~y vwneq t'roperty
(If you elect section 2032A valuation, you must complete Schedule E and Schedule A-7.)
PART 1. Qualified Joint Interests -Interests Held by the Decedent and His or Her Spouse as the Only
Joint Tenants Secfion 2040 b 2
Item Description. For securities, give CUSIP number. If trust, partnership, Aitemate
no. or closely held enttry, give EIN valuation date Alternate value Value at date of death
CUSIP num ber or
EIN,whare
~ r -
i _
Total from continuation schedules (or additional sheets) attached to this schedule 0.00
is Totals 0.00
. is 0.00 0.00
1b Amounts included in gross estate (one-half of line ia) ib 0.00 0.00
PART 2. All Other Joint Interests
2a State the name and address of each surviving co-tenant. If there are more than three surviving co-tenants, list the additional co-tenants on
an attached sheet.
Name
A. Mary Ann Haselhuhn (Mohr) Non-Probate
s. Devon Haselhuhn Non-Probate
c.
Item Enter Description
letter for For securities,
n0. nn-tan~nf
See schedule attached
Address (number and street, city, state, and ZIP code)
103 Ennerdale Lane
Pittsburgh, PA 15237-4024
422 E. Winding Hili Road
Mechanicsburg, PA 17055
date if any). percentage Includible Includible value at
partnership,
includible alternate value date of death
CUSIP num ber or
EIN, where
applicable
Total from continuation schedules (or additional sheets) attached to this schedule 252 700.22 2 40 500.22
2b Total other joint interests 2b 2 25 700.22 2 405 500.22
3 Total includible joint interests (add lines ~ b and 2b). Also enter on Part s -
Recapitulation, page 3, at items 3 2 252 700.22 2 405 500.22
(If more space is needed, attach the corninuation schedule from the end of this package or additional sheets of the same size.)
(See the instructions on the reverse side.)
vEn Toe-~T (slmoa) Schedule E -Page 17
Page 2
Estate of: H. Eleanor Haselhuhn
188-12-9996
Schedule E, Part 2 - AU Other Joint Interests
Item Cot.
number Letter Description Unit value Percent
CUS1P/EIN Includible
Includible
Alternate Val
Includible Value
j 1 B $50 U.S Series EE Savings Bond
89.14 100
0000% ue Date of Death
~ Issued January 8, 1985 .
89
14 89.14
Serial No. L184184762EE . 89.14
2 A Citizens Bank
Circle Gold Money Market Account 100.0000% 484,638.11 484,638.11
No. 621549-121-0
3 A Manufacturers and Traders Bank
Account No. 015004214960731 100.0000% 367,347.66 367,347.66
A Accrued Interest 100.0000% 214.63 214.63
4 A Sovereign Bank
Checking Account No. 2331043825 100.0000% 40,341.83 40,341.83
A Accrued Interest 100.0000% 5.46 5.46
5 A Sovereign Bank
Money Market Account 100.0000% 689,421.62 689,421.62
No. 2334082279
A Accrued interest 100.0000% 1,256.21 1,256.21
6 A 1,368 Shares Sovereign Bancorp, Inc. 3.91 100
0000%
Book Entry Account No. . 5,348.88
125208054219 3,879.25
Cusip 84590510
Alternate Valuation Information:
Acquired By Banco Santander ~,~,r`, .' -- -
01130109; Exchange 1 share of ~~ i~
Sovereign Bancorp, Inc. for 03206 of _
Santander
438.5808 shares of Banco Santander
@$8.845 per share
7 Securities and Cash Held In 100.0000% 0.00
0
00
Smith Bamey Reserved .
Client Financia[ Management
Account No. 724-09190-17 600
8 A Citicrop Trust Bank, FSC
Bank Deposit Program 100.0000% 19,257.67 19,257.67
Held In Smith Bamey Reserved Client
Financial Management Account No.
724-09190-17 600
9 A Citibank NA South Dakota 100.0000% 98,588.71 98,588.71
TOTAL. (Carry forward to main schedule) ...
... 1,7 05,040.29 1,706,509.92
I
Estate ofi H. Eleanor Haselhuhn
Page 3
~` -4 188-12-9996
__. t.,
.. ~ ~>~
Schedule E, Part 2 -All Other Joint Interests
! Item
number
i Cot.
Letter Description Unit value
CUSIP/EIN Percent Includible
Includible Alternate Value Includible Value
Date of Death
~ 9 Bank Deposit Program
Hefd In Smith Barney Reserved Client
Financial Management Account No.
724-09190-17 600
10 A 125 Shares Covidien LTD 46.1 100.0000% 5
762
50
Held In Smith Barney Reserved Client 31.865 3
983
12 ,
.
Financial Management Account No. ,
.
724-09190-17 600
11 A 125 Tyco Int. Ltd 28.23 100.0000% 3
528
75
Held In Smith Bamey Reserved Client 21.06 2
632
50 ,
.
Financial Management Account No. ,
.
724-09190-17 600
12 A 125 Shares Tyco Electronics LTD 21.775 100.0000% 2 721 88
Held In Smith Barney Reserved Client 13.02 1
627
50
Financial Management Account No. ,
.
724-09190-17 600
13 A 921 Citadel Broadcasting Corp. 0.39 100.0000% 359
19
Held In Smith Bamey Reserved Client 0.06 55
26 .
Financial Management Account No. ` .
724-09190-17 600
14 A 2,000 Shares Citigroup Inc. 15.39 100.0000% 30
780
00
Held In Smith Bamey Reserved Client 4
152.37 ,
.
Financial Management Account No. ,
724-09190-17 600
15 A 12,000 Walt Disney Co. 25.17 100.0000% 302
040
00
Held In Smith Barney Reserved Client 233
991.77 ,
.
Financial Management Account No. ,
724-09190-17 600
Sold 11/26/08
16 A 134 Shares Ecolab Inc. 42.07 100.0000% 5
637
38
Hefd (n Smith Barney Reserved Client 36.675 4
914
45 ,
.
Financial Management Account No. ,
.
724-09190-17 600
17 A 500 Shares General Electric Co. 21.34 100.0000% 10
670
00
Held In Smith Barney Reserved Client 11.835 5
917
50 ,
.
Financial Management Account No. ,
.
724-09190-17 600
18 A 333 Shares Kuala Healthcare {nc. 100.0000% 0.00 0
00
Held In Smith Bamey Reserved Client .
TOTAL. (Carry forward to main schedule) ...
... 257,274.47 361,499.70
Page 4
Estate of: H. Eleanor Haselhuhn ' -~`, ~ ~, - "~---~ 188-12-9996
Schedule E, Part 2 -All Other Joint interests
Item
number Cot.
Letter Description Unit value
CUSIP/EIN Percent Includible Includible Value
Includible Alternate V
l
a
ue Date of Death
18 Financial Management Account No.
724-09190-17 600
19 A 1,000 Shares Martha Stewart Living 6.405 100
0000%
CIA
3.84 .
6,405.00
3
840
00
Held In Smith Barney Reserved Client ,
.
Financial Management Account No.
724-09190-17 600
20 A 722 Shares Medco Health Solutions 40.535 100.0000% 29
266
27
Ina ,
.
Held In Smith Barney Reserved Client 25,134.89
Financial Management Account No.
724-09190-17 600
Sold 11/21/08
21 A 3,000 Shares Merck & Co. Inc. 28.455 100.0000% 85
365
00
Held In Smith Barney Reserved Client ,
.
68
943
13
Financial Management Account No. ,
.
724-09190-17 600
22 A 1,000 Shares Qualcomm Inc. 40.505 100.0000% 40
505
00
Held In Smith Barney Reserved Client ,
.
29;294
93
Financial Management Account No. .
724-09190-17 600
23 A 113 Travelers Companies Inc. 34.655 100.0000% 3
916
02
Held In Srnith Bamey Reserved Client 43 ,
.
4
859
00
Financial Management Account No. ,
.
724-09190-17 600
24 A 362 Shares Waste Mgmt Inc De. 28.895 100.0000% 10
459
99
Held In Smith Barney Reserved Client 26.4 ,
.
9
556
80
Financial Management Account No. ,
.
724-09190-17 600
25 A 1,000 Gabelli Dividend & Income Tr 10.295 100.0000% 10
295
00
Equity Portfolio 9.135 ,
.
9
135
00
Held In Smith Barney Reserved Client ,
.
Financial Management Account No.
724-09190-17 600
26 A 1,000 Shares Aegon NV 6.875% PFD 8.83 100.0000% 8
830
00
Held In Smith Barney Reserved Client 9.545 ,
.
9
545
00
Financial Management Account No. ,
.
724-09190-17 600
TOTAL. (Carry forward to main schedule) ...... 160,308.75 195,042.28
1
Page 5
~ Estate of: H. Eleanor Haselhuhn
I 188-12-9996
~ Schedule E, Part 2 -All Other Joint Interests
f
Item Cot.
number Letter
Description Unit value
CUS Percent Includible Includible Value
IPlEIN Includible Alternate Value Date of Death
27 A 913.242 Franklin Pennsylvania Tax 8.97 100.0000% 8
191
78
Free Income Fund Class A 9.7 8
858
45 ,
.
Held In Smith Barney Reserved Client ,
.
Financial Management Account No.
724-09190-17 600
28 A $25,000 Allegheny Co. PA Hsp Dv Au- 112.138 100.0000% 28
034
50
Rev Hlth Sys-B-West Penn Alleghny 111.386 27
846
50 ,
.
B/e OID DD 08/09/00; ,
.
9.25% Interest; Due 11/15/2010
Held In Smith Barney Reserved Client
Financial Management Account No.
724-09190-17 600
A Accrued Interest 100.0000% 1,066.32 1,066.32
29 A Fidelity Preferred Retirement Services 50.49 100.0000% 105;155
72
Fidelity Funds Account 2EA-658588 44.32 92,305.44 .
2,082.704 shares Fidelty Contrafund
~;
m...: ~ ...... .> li
TOTAL. (Carry forward to main schedule} ...... 130,076.71 142,448.32
Form 7D6 (Rev, B-2008)
Decedent's Social Security Number
Estate of: H. Eleanor Haselhuhn
Item
no.
A.
B.
Total
188-12-9991
SCHEDULE G -Transfers During Decedent's Life
(If you elect section 2032A valuation, you must complete Schedule G and Schedule A-1.)
Description. For securities, give CUSIP number. If trust, Alternate
partnership, or closely held entity, give EIN valuation date Alternate value Value at date of death
Gift iax paid or payable by the decedent or the estate for all gifts
made by the decedent or his or her spouse within 3 years before
the decedent's death (section 2035(b)) . X X X X X
Transfers includible under section 2035(a), 2036, 2037, or 2038:
ad
0.00
0.00
0.00
~ v r ia~, fuso erner on Hart 5 - Rec ftulation, a e 3, at item 7. 0.00
SCHEDULE H -Powers of Appointment
(Include "5 and 5 lapsing" powers (section 2041(b)(2)) held by the decedent.}
(If you elect section 2032A valuation, you must complete Schedule H and Schedule A-1.}
Item Alternate
~, Description valuation date Aftemate value
1 5/5 Power Under The Non-Skip Trust UM/ of Donald H. 04/13/2009 0.00
Haselhuhn, Deceased
~-y
j ~ `;
~. + `'"" ,
::t 'r.; iii
Value at date of death
0.00
a nvn, ovuunuauun SGneOllleS or aaamonal sheets attached to this schedule Q,OQ O.QO
TOTAL (Also enter on Part 5 -Recapitulation, page 3, at item 8.) 0.00 0.00
(If more space is needed, attach the continuation schedule from the end of this package or addkional sheets of the same size.)
(The instructions to Schedules G and H are in the separate instructions.) Schedules Gand H -Page 21
ven cos-z7 (snios)
i
~ Form 706 (Rev.B-2008)
I
~ Decedents Socfat Security Number
Estate of: H. Eleanor Haselhuhn _ 188 12 999E
SCHEDULE I -Annuities `~ "~ ~ '~= ~~
Note: Generally, no exclusion is allowed for the estates of decedents dying after December 37, 1984 (see page 17 of the instructions).
A Are you excluding from the decedent's gross estate the value of a lump-sum distribution described in section 2o39(f)(2) (as in Yes No
effect before its repeal by the Deficit Reduction Act of 1984)? _
If "Yes," you must attach the information required by the instructions. ~ ~ ~ ~ ~ ~ ~ '
Item Description. Alternate Includibie Includible
number Show the entire value of the annuity before any exclusions valuation date alternate value value at date of death
1 Union Central 04/13/2009 114,590.62 114,590.62
SPDA 2000
Single Premium Deferred Annuity
Non-Qualified Policy No. A61002298C
Beneficiary: Mary Ann Haselhuhn (Mohr), Daughter
2 Union Central 04/13/2009 28,651.28 28,651.28
SPDA 2000
Single Premium Deferred Annuity
Non-Qualified Policy No. A61002302C
Issue Date January 19, 1983
Annuitant: Devon Haselhuhn (Granddaughter)
New Owner: Estate of Eleanor Haselhuhn
Balance as of Januay 19, 2008 $27,834.56 '
Accrued Interest Ocotber 13, 2008 $816.72
3 The Prudential 04/13/2009 231,660.22 231,660.22
Annuity Contract No. 99 711 008
Investment Option 1 Year Fix 3.350% Rate
Principal $225,734.84
Accrued Interest $5,925.38
Beneficiary: Mary Ann Haselhuhn (Mohr), Daughter
4 Metiife 04/13/2009 64,978.07 64,978.07
Individual Retirement Annuity
Account No. 9072983
Beneficiaries:
50% Mary Ann Haselhuhn (Mohr), Daughter
50% Lannetta Haselhuhn, Daughter-In- Law
5 Wachovia Securities 04/13/2009 27,415.80 27,415.80
Inherited !RA
Miachael H. Haselhuhn (Deceased Son}
Account No. 4101-2079
Beneficiary: Estate of Eleanor Haselhuhn
Total from continuation schedules (or additional sheets) attached to this schedule 0.00 0.00
TOTAL. (Also enter on Part 5 -Recapitulation, page s, at item s.) . 467,295.99 467,295.99
(If more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
Schedule 1 -Page 22 (The instructions to Schedule I are in the separate instructions.)
VEA 708-ZZ (9/7/08)
Farm 70e(Rev. B-200H)
Decedent's Social Security Number
Estate of: H. Eleanor Haselhuhn ~ 188 12 9991
SCHEDULE J -Funeral Expenses and Expenses incurred in Administering Property Subject to Claims
Note: Do not list on this schedule expenses of administering property not subject to claims. For those expenses, see the instructions for
Schedule L
If executors' commissions, attorney fees, etc., are claimed and allowed as a deduction for estate tax purposes, they are not allowable as a
deduction in computing the taxable income of the estate for federal income tax purposes. They are allowable as an income tax deduction on
Form 7041 If a waiver is filed to waive the deduction on Form 706 (see the Form 1041 instructions .
Item
number Description Expense amount Total amount
A. Funeral expenses:
See schedule attached
Total funeral expenses -
B. Administretion expenses:
1 Executors' commissions -amount estmated ~>dx>f~~ (Strike out the words that do not
apply.) .
2 Attorney fees - amourrt estimated ~~Dtl~IdNJ~6~X~9~C (Strike out the words that do not apply.)
3 Accountant fees - amount ]r;92kDG3dl~tytX'gd~~K~oM paid. (Strike out the words that do not apply.)
4 Miscellaneous expenses:
See schedule attached
Expense amount
9, 946.57
117,568.00
68, 000.00
511.25
Total miscellaneous expenses from continuation schedules (or additional sheets)
attached to this schedule 20 915.95
..................
Total miscellaneous a eases - 20,915.95
...........................
TOTAL (Also enter on Part 5 -Recapitulation, page 3, at item 13.) -
• - - - - - - 216, 941.77
(It more space is needed, attach the continuation schedule from the end of this package or additional sheets of the same size.)
(see the instructions on the reverse side.) SChedUle J -Page 23
VEA 706-23 (9/7/08)
Estate of: H. Eleanor Haselhuhn
Schedule J, Part A -Funeral Expenses
Page 2
188-12-9996
Item
number _ Description Amount
1 Musselman Funeral Home & Cremation Services, Inc. 8,130.02
2 West Shore Country Club 1,681.50
Funeral Reception
3 Giant -Funeral Reception 62.61
4 Westy Beer Distributor -Funeral Reception 49.67
5 Staples 22 77
~~~ `_ .
}: 1i
TOTAL. (Carry forward to main schedule) ...... 9,946.57
1 -_ _. .. ____.._.__._.____._ .-~
I
~ Page 2
Estate of: H. Eleanor Haselhuhn 188-12-9996
I
Schedule J, Part B -Administration Expenses
Item
number Description
Amount
~ 4 Register of Wills Probate Fees 3,410.00
5 Register of Wills 326.00
Miscellaneous Charges
Will $ 15
Codicil $ 15
Short Certificates $164
Automation Fee $ 5
JCP Fee $ 10 ___
Petitions $ 15 ~
~ ":
Misc. $ 2 _
~--- _ ... _. . ~_ ..
(2) Exemplified Copy OF
PA Probate Proceedings $ 80
Filing Release $ 5
Filing Petition To Remove
Co-Administrator $
15
6
i -
Cumberland Law Journal Legal Advertisement
75.00
j 7
I The Sentinel -Legal Advertisement 150.64
8 PP&L 367.43
Account No. 39360-69003
Electric Service To Decedent's Residence
11/10/08 $ 75.74
12/10/08 $ 69.55
12/28/08 $ 54.54
01/28/09 $ 63.11
02/24/09 $ 50.26
03/30/09 $ 54.23
9 Pennsylvania American Water 125.11
Account No. 24-0637444-3
Service To Decedent's Residence
I 11/12/08 $ 25.55
12/11!08 $ 29.03
01/07/09 $ 27.64
01/28/09 $ 3.98
02/26/09 $ 20.82
03/27/09 $ 18.09
10 Borough Of Camp HIII Sewer 115.00
Account No. 1163-0
Serivice Location -Decedent's Residence
Due 11/24/08 $52.50
02/02/09 $62.50
11 Don Wagner Landscaping -Yard Maintenance At Decedent's Camp 897.00
Hill Residence
TOTAL. (Carry forward to main schedule) ..... .
5,466.18
i
i
Estate of: H. Eleanor Haselhuhn
Schedule J, Part B -Administration Expenses
Page 3
188-12-9996
! Item
! number Description Amount
11 11/ /08 $547.00
12/24!08 $105.00
01/07/09 $ 45.00
02/05/09 $200.00
12 Comcast 232.45
Cable Service To Residence --
Due 11/07/08 $ 53.33
Due 12/ 108 $ 57.25
02/23!09 $121.87
13 QLT Consumer Lease Services (Phone) 55.44
Account No. 717-737-3023
10/02/08-12/02/08 36.96 > r,.-~
~
12/08/08 18.48 "
_. - !,::
14 Horseshoe Bay Maintenance Fund Inc. 194.96
~ Account No. P037026
Lot No. 37026
I
15 Horseshoe Bay Maintenance Fund Inc. 194.96
j Account No. P037026
I Lot No. 37027
16 Giant -Cleaning Supplies 14.16
17 Lowe's -Home Maintenance Items 43.31
18 Rowe's Auction Service -Tangible Personal Property Appraisal 85.00
19 Dutys Lock, Safe & Security, inc. 170.50
20 Crop Bros. Inc. -Plumbing Repairs To Decedent's Residence 139.99
~ 21 Leffler Energy 337.00
-Furnace Maintenance At Decedent's Residence $129.00
- Service Call and Repair at Winding Nill Road Property $208.00
22 Leffler Energy -Heating Oil For Decedent's Residence 1,978,79
11/18/08 $ 309.57
12/12/08 $ 361.06
01114!09 $348.99
01/27/09 $ 112.83
02/11 /09 $ 255.97
03/09/09 $ 298.40
03/31 /09 $ 291.97
23 Lefler Energy -Heating Oil Winding Hill Road Property 988.15
01!06/09 $458.21
TOTAL. (Carry forward to main schedule) ...... 4,434.71
- --
---
i
I
Page 4
~ Estate of: H. Eleanor Haselhuhn
I ,188-12-9996
Schedule J, Part B -Administration Expenses
Item
number Description Amount
23 02/18/09 $529.94
24 Q Credit Card Account 603 9002 5850 1
50
Finance Charge .
12/05/08 $1.50
25 Verizon ~^`+ t ' `' `~'' 227
79
717 737 3023 488 35Y _ _. ~ "'
;,~
- " , .
10!25/08-11/24/08 $ 28.14
~~u
11125108-12/24/08 $ 23.13
01/20/09 $ 58.63
03/17/09 $11
26 Lowe's -Smoke Detectors and Cot Detectors for Decedent's 166.29
Residence
27 Steinmetz Coins & Currency -Coin Collection Appraisal 450.00
Estimated Cost
28 Penn Waste, Inc. 48.75
01/01/2009-03!31/2009 $ 48.75
29 Mark Heckman Real Estate. Appraisers -Appraisal of Camp Hill 400.00
Property
30 Mark Heckman - Appraisl Of Winding HiU Road Property 400.00
31 Anderson's Chimney Sweeps, Inc. -Level 1 Inspection Of Furnace 104.94
Chimney Flue At Camp Hill Residence
32 Carst Fuel Products, Inc. 204.00
Service Of Funcace At Winding Hill Property
33 Anderson's Chimney Sweeps, Inc. 2,334.45
Repair of Chimney Flue At Camp Hill Property
34 Don Wheatley -Replacement of Doors at 422 Winding Hill Road, 1,081.62
Mechanicsburg, Pennsylvania
35 Upper Allen Township 118.19
Sewer Service
Account No. 553002
Serivice Location - E Winding Hlll Road
12/12/08 $ 118.19
01/12/09 $ 112.00
36 Corroon Insurance Corporation 1,143.00
-Annual Insurance Premium
TOTAL. (Carry forward to main schedule) ...... 6,680.53
Page 5
Estate of: H. Eleanor Haselhuhn 188-12-9996
Schedule J, Part B -Administration Expenses
Item
number Description Amount
36 Camp Hill Residence
a 37 Corroon Insurance Corporation
._ _
_ _ ~._,, 548
00
{ _
,
-Annual Insurance Premium --~ .
Winding Hill Road Property ==- - • ~~ -~
R 38 Tiger Waste of York -Rental Of Dumpster To Clean Ourt Camp Hill 450
00
Residence .
39 Joe Newson -Trash Removal At Camp Hill Residence 250.00
40 Trash Dumpster 75.00
Camp Hill Property
41 Plumber 248.00
Camp Hill Residence - Repair Toiiet Leak
f 42 Keefer Wood Allen & Rahal, LLP 543.56
- Reimbursement For Filing Fees, Copies, Telephone charges,
' Death Certificates, Telecopier Usage, Postage, Federal Express,
etc.
~ Statement Dated March 10, 2009 $543.56
43 Pennsylvania Vital Records 135.00
- Death Certificates
12/01/08 $90.00
12/11/08 $45.00
44 Morgan Stanley -Service Charges 105,00
45 Janet Miiler, Tax Collector 5.00
- Certification Of Real Property Taxes For Camp Hifl Residence
46 S&R Contracting 500.00
- Repairs/Maintenance Winding Hill Road Property
(Mold Remediation)
Paid $4,000.00
Paid $5,390.85
Insurance Reimbursements
$5,868.07
$ 3, 022.78
47 RAI Inspection Services 97 50
-Texas Real Property
48 QLT -Lease Phone Charges 42 88
49 Corroon Insurance Corporation 170.00
- Insurance Premium on Texas Real Property
TOTAL. (Carry forward to main schedule) ...... 3,169.94
__ __ ---
i
Page 6
Estate of: H. Eleanor Haselhuhn 188-12-9996
Schedule J, Part B -Administration Expenses
Item
number Description Amount
50 Smith Barney -Investment Advisory Fee 1,128.59
Charged To Account No. 724-03950-17 on 10/17/08
51 PA Vital Records -Death Certificates 36.00
--''1.' -:~:
TOTAL. (Carry forward to main schedule) ...... 1;164.59
I
Form 706(Aev.
Decedents Soc(al Security Number
SCHEDULE K -Debts of the Decedent, and Mortaaaes anti i ~an~
~•• •••-~~ ..rte..,.. •~ ~ti~~~~, a.~~:~~ u~c wnunu~uion scneawe tram the entl of this package or additional sheets of the same size.)
(The instructions to Schedule K are in the separate instructions.) Schedule K -Page 25
VEA 706-25 (9!7/08)
Page 2
I Estate of: H. Eleanor Haselhuhn 188-12-9996
Schedule K, Part 7 - Debts of the Decedent
item
number
Description Amount unpaid
to date Amount in contest Amount ciaimed as
a deduction
~ 1 Good Shepard Church 0.00
0.00
25
00
i Outstanding Check Which Cleared Decedent's .
i Citizens Bank Circle Gold Checking Account
No. 610071-664-3 on October 14, 2008
i
2
PA American Water
0.00
0.00
26
58
. Direct Payment From Decedent's Citizens Bank .
' Circle Gold Checking Account No. 610071-664-3
I On October 15, 2008
3 Upper Allen Township '~"`~"~ "~
r'
112
00
Sewer Service __ .. - .. _ .
Account No. 553002
Serivice Location - E Winding HIII Road
Billing Period 07/01/08 to 09/30/08 $112
4 QCard b.00 0.00 29.63
Credit Card Account No. 603 9002 5850
5 Janet L. Miller, Tax Collector 0.00 0.00 5.50
2008 Personal Taxes (Bill Date 03/01/08; Due
Without Discounts 07/01/2008)
6 $5,000 Demand Note dated March 20, 1996 to 0.00 0.00 5,000.00
the Non-Skip Trust U/VV of Donald H.
Hashelhuhn, Deceased
7 $5,000 Demand Note dated March 20, 1996 to 0.00 0.00 5,000.00
the Skip Trust U/VN of Donald H. Hashelhuhn,
Deceased
8 U.S. Treasury - 2008 Individual Income Tax 0.00 0.00 7,389.00
TOTAL. (Carry forward to main schedule) ...... 17,587.71
Neil Warner Yahn, Esquire
Attorney I.D. No. 82278
Edward P. Seeber, Esquire
Attorney I.D. No. 76084
James Smith Dietterick & Connelly, LLP
P.O. Box 650
Hershey, PA 17033
Attorneys for Petitioner
IN RE: IN THE COURT OF COMMON PLEAS
ESTATE OF ELEANOR HASELHUHN, :CUMBERLAND COUNTY, PENNSYLVANIA
A/K/A HELEN ELEANOR HASELHUHN
DEVON HASELHUHN, :ORPHANS' COURT DIVISION
Petitioner
v. NO. 1126 Year 2008
WACHOVIA BANK, N.A.,
GARY E. FRENCH, Esquire
Respondent
CERTIFICATE OF SERVICE
I, NEIL WARNER YARN, Esquire, do hereby certify that I served a true and correct copy of
the foregoing Petition for Proposed Distribution and Objections to Release upon the following below-
named individuals by U.S. Mail, first class postage prepaid, at Hershey, Pennsylvania this ~ ~ day
of May, 2009.
SERVED UPON:
Mary Ann Mohr
103 Ennerdale Lane
Pittsburgh, PA 15237
Stephanie Kleinfelter, Esq.
Keefer Wood Allen & Rahal, LLP
635 North 12~' Street, Suite 400
Lemoyne, Pa 17043
Attorneys for Respgffd~i~
NE~WAR~TER YAHN, ESQUIRE
Attornev I.D #82278